2024 (5) TMI 654

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....iran, GA (T) ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner is a works contractor for Bharat Heavy Electricals Limited. Pursuant to a show cause notice dated 27.01.2023 stating that the petitioner had not filed GST monthly returns for a continuous period of six months, the impugned order was issued. The petitioner states that he had engaged t....

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....piece). 3. Mr. V. Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He submits that the petitioner appears to have continued to carry on business even after the  cancellation of registration. If so, he submits that it should be left open to the GST authorities to take action in accordance with the statute in respect thereof. 4. In Suguna Cutpiece, ....

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....t which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the A....