2026 (9) TMI 1269

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....P. (MD) No. 21520 of 2026 - -<br>GST<br>THE HONOURABLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. R. Sreenivasan For Respondents : Mr. R. Gowri Shankar senior standing counsel for GST and Customs 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 GST and Customs for t....

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....h returns 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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.... also 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 ensur....