2024 (8) TMI 894

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....r. R. Veera Manikandan For the Respondents : Mr. J.K. Hayaseelan Government Advocate ORDER The petitioner has challenged the impugned order, dated 30.10.2023 whereby the petitioner's GST registration was cancelled in Form GST REG-19 with effect from 01.05.2023. 2. The impugned order precedes a notice, dated 07.08.2023. Aggrieved by the same, the petitioner had also filed an appeal ....

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....d subject to the following conditions:- i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the default....

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....also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. The respondents may also i....

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.... xi. No cost. xii. Consequently, connected Miscellaneous Petitions are closed." 4. The above order has already been followed consistently by this Court and has been accepted by the department also. 5. In Tvl.Blue Diamond Engineers Vs. The Commissioner of Commercial Taxes in W.P(MD)No.31271 of 2023 vide order, dated 29.04.2024 it was held as below: "7. Having considered th....