2026 (9) TMI 1087

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....T<br>THE HONOURABLE MR. JUSTICE C.SARAVANAN For the Appellant: Mr. A. Satheesh Murugan For the Respondent : Mr. R. Gowrishankar Senior Standing Counsel ORDER This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel for the respondent. 2. The petitioner has challenged the impugned order d....

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....eturns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the 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. ....

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....so be in cash. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. The respondents may also impose 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 t....