2024 (9) TMI 299

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.... Mr. I. Dinesh for Mr. G. Baskar For the Respondent : Mr. M. Santhanaraman, learned senior standing counsel ORDER The petitioner challenges an order of cancellation of GST registration dated 06.06.2022 and seeks revocation thereof. 2. The petitioner states that a show cause notice was issued on 04.05.2022 stating that the petitioner had not filed GST monthly returns for a continuous pe....

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....e reason set out in the order of cancellation is non filing of returns for a continuous period of six months. In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, I am inclined to follow the said judgment. 6. In the operative portion thereof, the....

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....nput 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 the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinisi....