2025 (1) TMI 919

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....ESH BABU For the Petitioner : Ms.E.Ann Priscilla Swarnakumari For the Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER Heard Ms.E.Ann Priscilla Swarnakumari, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondents. 2. The present Writ Petition is filed challenging the order of the cancellation of the regi....

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....ircumstances, this Court has directed the revocation of registration subject to conditions. 5. This Court has been consistently following the directions issued in Tvl.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 pe....

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....ned utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv. Only such approved Input 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 cancel....

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....d forthwith. ix. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. x. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of ....