2024 (10) TMI 1230

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....P. (MD)No. 28108 of 2023 and W. M. P. (MD)Nos. 24201 and 24202 of 2023 - -<br>GST<br>THE HON&#39;BLE MR.JUSTICE C.SARAVANAN For the Petitioner: Mr. R.Aravindan For the R1 and R2: Mr. N.Dilipkumar Senior Standing Counsel ORDER The issue involved in this Writ Petition is squarely covered by the decision of this Court rendered in Tvl.Suguna Cutpiece Center vs. Appellate Deputy Commissioner (ST) (....

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....of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv. Only such approved In....

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.... viii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. x. The above exercise shall be carried out by the resp....