2024 (7) TMI 1447

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....e Petitioner : Mr. P. Suresh Babu For the Respondents : Mr. T.N.C. Kaushik, AGP (T) ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. By asserting that the proprietor could not file returns in time on account of ill-health, the present writ petition was filed. A show cause....

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....utpiece). 3. Mr.TNC.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondents. He submits that the order issued in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc., batch) dated 31.01.2022 (Suguna Cutpiece), was a conditional order and that the petitioner should be directed to comply with all c....

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....ixed 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 which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If any Input Tax Cr....