2025 (2) TMI 837

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....shankar 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 returns have not been filed for a continuous....

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....t 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 prior to the cancellation of registration, if such returns ....

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....ent. 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 of GST shall also be in cash. vi. If any Input Tax Credit ....