2025 (6) TMI 658

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....n For the Respondents : Mr.  N. Dilip Kumar Senior Standing Counsel ORDER Heard Mr. R. Veeramanikandan, learned counsel for the petitioner and Mr. N. Dilip Kumar, learned Senior Standing Counsel for the respondents. 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 bee....

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....ellation of registration subject to conditions. 5. This Court has been consistently following the directions issued in Tvl. Suguna Cutpiece Center's case [cited supra]. 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 direct....

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....ll 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 regist....