2025 (3) TMI 168

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.... Mrs. K. Vasanthamala Government Advocate (Taxes). ORDER PER The challenge in this writ petition is to the order dated 27.01.2025 passed by the respondent, cancelling the GST registration of the petitioner, on the ground that the petitioner has not conducted any business in the declared place of business. 2. Mrs. K. Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf....

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....siness was doing slow at the relevant point of time, they closed the business for 15 days. But the respondent without considering the same has passed an order of cancellation on 27.01.2025. The learned counsel for the petitioner further submits that despite the petitioner paying the tax and filing returns regularly, the respondent without application of mind has passed the impugned order of cancel....

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....ing deepavali holidays, the business was closed for 10 days. The respondent without ascertaining the same has erred in coming to the conclusion that the petitioner was not carrying any business in the declared place. Therefore, this Court is of the view that the reason provided by the petitioner appears to be genuine. 8. In view of the above, this Court is inclined to set aside the impugned ord....

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....st, fine/fee etc., shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. (iv) If any ITC has remained unutilized, it shall 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 allo....