2024 (7) TMI 1099

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....dv. (T) ORDER The petitioner challenges an order of cancellation of GST registration dated 04.03.2022 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health and COVID 19 pandemic, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the petitioner had no business on account of resurgence of the CO....

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.... 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 any ITC has remained unutilized,....