2026 (7) TMI 1913

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....the Appellant: Mr. B. Roopan For the Respondents : Mr.R. Gowri Shankar Senior Standing Counsel ORDER The prayer in the writ petition is to quash the order dated 15.01.2025 and direct the respondents to revoke the cancellation of petitioners GSTN Registration No. 33FQAPS4920L1ZM. 2. When the matter came up for hearing today, both the learned counsel are ad idem that the matter is covere....

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.... defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. (ii).It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of....

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....pose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order. (viii). On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. (ix). The ....