2024 (8) TMI 1439

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 cancelled. She replied thereto on 02.01.2022 and submitted that she had n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 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 returns for a continuous period of more than twelve months. In Suguna Cutpiece, this C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 thereafter for discharging future tax liability under the Act and Rules. v. The petitioner shall also pay GST and file....