2025 (2) TMI 837

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.... the Respondents : Mr.  R. Gowrishankar Central Govt. Standing Counsel ORDER Heard Mr.  R. Veeramanikandan, learned counsel for the petitioner and Mr. R. Gowrishankar, learned Central Government Standing Counsel for the respondents. 2. The present Writ Petition is filed challenging an order of cancellation of the registration of the petitioner on the premise that the statutory r....

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....gistration 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 peri....

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....nized 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 cancellation of the registration by declaring the correct value....

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....e 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 this order. xi. No cost. xii. Consequently....