2024 (6) TMI 547

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....athiyil, Senior Standing Counsel.   ORDER The petitioner assails the order of cancellation of GST registration, dated 03.03.2023. 2. The petitioner asserts that he was unaware of the order of cancellation of the GST registration on account of her complete dependence on the consultant. It is further stated that GST returns were filed subsequently up to February 2023. For the periods subseq....

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.... thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. ii. It is made clear that such payment of tax, interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If an....