2024 (6) TMI 1379

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....rasekar For the Respondent : Mr. T. Ramesh Kutty, Senior Standing Counsel ORDER The petitioner challenges an order of cancellation of GST registration dated 19.04.2023 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health, the present writ petition was filed. 2. Learned counsel for the petitioner referred to and relied up....

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....rder. 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 any ITC has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent off....