2024 (11) TMI 453

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.... For the Respondents: Mrs. K.Vasanthamala, GA (T) ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 08.11.2022 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. He replie....

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....clear from the affidavit of the petitioner as to whether returns were filed up to the date of cancellation. 4. The appellate authority cannot be faulted for rejecting the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner should not be left without remedy. The reasons set out in the order of cancellation is non filing of....

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....hall 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 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 be ut....