2025 (6) TMI 831

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....ondents : Mr. V. Prasanth Kiran, Government Advocate ( Tax ) ORDER By consent of both sides, this writ petition is taken up for final disposal at the stage of admission itself. 2. The present Writ Petition is filed challenging the order of the cancellation of the registration of the petitioner dated 11.01.2024 on the premise that the statutory returns has not been filed for a continuous p....

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.... 4. This Court has been consistently following the directions issued in Tvl.Suguna Cutpiece Center's case. 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 r....

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....ate 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 registration by declaring the correct value of supplies and payment of GST s....