2024 (11) TMI 660

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....g 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 with late fee and for the remaining per....

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.... 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 defaulted which has not been paid prior to cancellation alon....

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....ing 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 be allowed to be utilised only after scrutinising and approving by the respondents or ....