2024 (9) TMI 823

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....<br>GST<br>Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. R. Sivaraman For the Respondents : Mr. R. Gowri Shankar Senior Standing Counsel ORDER This Writ Petition is filed challenging the order-in-appeal of the second respondent dated 10.01.2024 passed under Section 107 of the CGST Act, whereby the appeal filed by the petitioner is beyond the condonation period prescr....

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....to the following conditions: "i. The petitioners 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 ....

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.... returns for the period subsequent to the cancellation of the 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 /....