2024 (8) TMI 1450

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..... Joseph Prabakar For the Respondent : Mr. V. Prashanth Kiran Government Advocate (Taxes) ORDER Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) takes notice for the respondent. 2. By consent, the writ petition is taken up for final disposal at the admission stage itself. 3. Challenging the order dated 24.11.2022 of cancellation of GST registration and seeking a direction t....

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....ancelling the GST registration of the petitioner. Consequently, the respondent passed the order dated 28.12.2023 for the year 2017-18 in which the CGST of Rs. 25,63,748/- and SGST of Rs. 25,63,748/- totaling to Rs. 51,27,496/- along with interest and penalty was confirmed. Subsequently, the bank account of the petitioner was also attached by letter dated 15.03.2024 issued by the respondent. Only t....

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.... 5. On the above submissions, this court heard the learned Government Advocate (Taxes) appearing for the respondent. 6. It is evident from the records that due to delay of six months in filing the returns, the respondent has cancelled the registration of the petitioner. According to the learned counsel for the petitioner, in view of the COVID-19 pandemic, the petitioner was unable to file its r....

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....e of receipt of a copy of this order. ii. It is made clear that such payment of tax, interest, fine/fee etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If any ITC has remained unutilized, it shall not be utilised until it is scrutinized and approved by an ap....