2024 (10) TMI 1381

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.... For the Respondent: Mr. V.Prashanth Kiran, Government Advocate (T) ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner is engaged in small scale manufacturing and selling of knitted garments. A show cause notice was issued on 20.03.2023 stating that the petitioner had not filed GST monthly returns for a continuous period of six months. Such show....

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....anth Kiran, 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. 4. The reason set out in the order of cancellation is non filing of returns for a continuous period of six months. In Suguna Cutpiece, this Cou....

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.... or unclaimed 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 peti....