2025 (3) TMI 661

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....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 the time prescribed by this Court. 2. Mr....

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....s, 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 Petitions are allowed subject to the following condition....

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....d 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 shall also pay GST and file the returns for the period subsequent to the cancellation of the re....