2024 (11) TMI 660

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....ndent : Mr. R. Gowrishankar Standing Counsel ORDER The present Writ Petition is filed challenging an order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed. 2. It is submitted by the learned counsel for the petitioner that returns have been filed properly up to June, 2023 and appropriate taxes have also been paid along ....

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....Suguna Cutpiece Center's case. Relevant portion of the order is extracted hereunder: "229. In the light of the above discussion, these Writ Petitions are allowed subject 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 defa....

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....put Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the 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 ....