2025 (1) TMI 919

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....s.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 registration of the petitioner on the premis....

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....vocation 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 petitioners are directed to file their returns for the period....

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....oved 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 cancellation of the registration by declaring the correct value of supplies and payment o....