2024 (10) TMI 1381

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.... 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 cause notice was not replied to on accou....

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....pts 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 Court directed restoration of GST registration sub....

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....ut 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 petitioner shall also pay GST and file the returns for the period subsequent to the canc....