2025 (3) TMI 661

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....t : Mr. R. Suresh Kumar, Addl. Govt. Pleader ORDER The present Writ Petition is filed challenging the order in Reference No.ZA330224264527M dated 29.02.2024 and his consequential proceedings in Ref.No.ZA330424254307Q, dated 30.4.2024 and to quash the both as illegal, arbitrary and to direct the respondents to revoke the cancellation of Petitioner GSTIN Registration No.33ATTPB8585H1Z7 within ....

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....ellate Deputy Commissioner (ST) (GST) and others, wherein, under identical circumstances, this Court has directed the revocation 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 ....

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....hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized 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 shal....

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....f tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. The respondents shall take 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 respondent....