2024 (8) TMI 894

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....pondents : 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 before the appellate authority belatedly be....

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....itioners 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 defaulted period under the provisions of the Act, within a period ....

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....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 impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no un....

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.... 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 the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondents, it is noticed that even after....