2025 (1) TMI 402

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..... P. No. 30520 of 2024 and W. M. P. No. 33130 of 2024 - -<br>GST<br>The Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. Malola Narasimhan For the Respondent : Mrs. K. Vasanthamala Government Advocate ( Taxes ) ORDER The challenge in this writ petition is to the order dated 06.03.2024 passed by the respondent, cancelling the GST registration of the petitioner. 2. M....

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.... the registration with effect from 03.01.2024, by passing an order of cancellation on 06.03.2024. The learned counsel for the petitioner further submits that all notices/communications were uploaded in GST portal. Since the Petitioner was suffering from ailment at that point of time, he was not aware of the show cause notice and hence failed to submit its reply and thereafter impugned order came t....

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....eturns. 6. Heard the learned counsel on either side and perused the materials available on record. 7. Admittedly, the GST registration of the petitioner was cancelled due to non-compliance in filing returns, on account of the health condition of the Petitioner. Furthermore, the time limit for filing a statutory appeal against the cancellation order had also expired, and the petitioner claims....

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.... till date, if not filed, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of 4 weeks from the date of restoration of GST Registration of the petitioner. (iii) It is made clear that such payment of tax, interest, fine/fee etc., shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may ....