2026 (3) TMI 1128

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....ce Krishnan Ramasamy For the Petitioner : Mr.T.Pradeep For the Respondent : Mr.N.Dilipkumar ORDER This writ petition has been filed challenging impugned order dated 08.08.2023 and the appeal order dated 30.04.2025 passed by the respondents. 2. Mr.N.Dilipkumar, learned counsel, takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken....

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....t for cancellation of GST Registration of the petitioner. 6. In reply, the learned Additional Government Pleader appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 08.08.2023 and requests this Court to pass an appropriate order. 7. Heard the learned counsel for the petitioner and the learned counsel for ....

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....inclined to quash the appeal rejection order dated 30.04.2025 and revoke the impugned order dated 08.08.2023 passed by the respondent canceling the GST registration of the petitioner. Accordingly, the rejection order dated 30.04.2025 is hereby quashed and the cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions: (i) The respondent shall ta....

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.... 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 ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by ....