2025 (8) TMI 790

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....samy For the Petitioner : Mr.P.Suresh Babu For the Respondent : Mr.T.N.C.Kaushik Additional Government Pleader (Taxes) ORDER The challenge in this writ petition is to the order dated 15.03.2024 passed by the respondent, cancelling the GST registration of the petitioner and to quash the same and further direct the respondent to revoke the cancellation of the GST registration of the Peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther submits that since the show cause was uploaded in the GST portal, without serving physical copy of the same to the petitioner, the petitioner was not aware of the same. Therefore, the petitioner could not file its reply, which resulted in passing of the impugned order. Further, he would submit that the limitation period for filing the appeal has been lapsed and therefore the petitioner could ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th of the Director of the petitioner's firm, the petitioner failed to file GSTR-3B. Therefore, this Court is of the view that the reason provided by the petitioner for non-compliance with the relevant provisions of the Act within the stipulated time appears to be genuine. 8. In view of the above, restoration of the GST registration is subject to and conditional upon fulfilling the following....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be lying unutilized or unclaimed in the hands of the petitioner. (iv) If any ITC has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. (v) Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. (vi) If any IT....