2024 (8) TMI 1439

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.... Mr. G. Baskar For Respondent : Mr. V. Prashanth Kiran, Govt. Adv. (T) ORDER The petitioner challenges an order of cancellation of GST registration dated 03.01.2022 and seeks revocation thereof. 2. The petitioner states that a show cause notice dated 02.12.2021 was received asking the petitioner to show cause as to why her GST registration should not be cancelle....

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.....Nos.25048 of 2021 batch (Suguna Cutpiece). 4. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He submits that the order issued in Suguna Cutpiece was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. 5. The reason set out in the order of cancellation is non filing of r....

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....wed 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 Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to utilized ....