2026 (3) TMI 1131

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....N For the Respondent : Mr.R.Gowri Shankar ORDER This writ petition has been filed challenging impugned order dated 19.05.2025 passed by the respondent. 2. The learned counsel for the petitioner would submit that due to health problems, no returns were filed by the petitioner continuously for a period of 6 months. Under these circumstances, the GST Registration of the petitioner was can....

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....In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 19.05.2025. According to the petitioner, due to health problems, he was unable to file GST returns for a period of 6 months. Under these circumstances, the GST Registration was cancelled by the respondent vide impugned order dated 19.05.2025. In such case, the reason assigned by the p....

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....r belated filing of returns within a period of 4 weeks from the date of restoration of GST Registration of the petitioner. (iii) It is made clear that such payment of tax, interest, fine/fee etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. (iv) If any ITC has rema....