2025 (3) TMI 1235

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....d Mr.N.Sudalaimuthu, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent. 2. The present Writ Petition is filed challenging the order of cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous period of six months, thereby invoking Section 29(2) of the CGST Act. 3. It is s....

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....s issued in Tvl.Suguna Cutpiece Center's case [cited supra]. The 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 have not been already....

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.... 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 was earned, it shall ....