2025 (2) TMI 130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent : Mr. G. Nanmaran Special Government Pleader (Taxes) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the respondent dated 28.06.2023 in Reference Number: ZA3306232524002 and quash the same and consequently direct the respondent to revoke the cancellation of the GST registration of the petitioner firm. 2. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....048 of 2021, etc., dated 31.01.2022 in the case of "Suguna Cutpiece Centre Vs. the Appellate Joint Commissioner of GST (ST) (GST) and Another", wherein this Court has specifically directed to consider the appeal on merits irrespective of delay in filing the appeal. 4. The learned Special Government Pleader (T) appearing for the respondents would submit that subject to payment of tax dues includ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent. Hence, this Court is inclined to set aside the impugned order and revoke the cancellation of GST Registration passed by the respondent. 7. In view of the above, restoration of the GST registration is subject to and conditional upon fulfilling the following conditions :- (i) The respondent shall take suitable steps by instructing GST Network, New Delhi to make suitable c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. (v) Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. (vi) If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondent or any other compete....