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2024 (6) TMI 948 - HC - GSTIssues Involved: The appeal against cancellation of GST registration due to failure to file returns on time u/s 29(2)(b) of the Central Goods and Services Tax Act, 2017. The petitioner challenged an appellate order rejecting the appeal against the cancellation of their GST registration and the cancellation order itself. The petitioner cited ill-health as the reason for not filing returns on time, leading to the filing of the present writ petition. The petitioner's counsel argued that despite attempting to file GST returns and appeal against the registration cancellation online, the appeal was not received within the specified time limit. Reference was made to a previous court order for a similar remedy. The Additional Government Pleader for the respondents acknowledged the petitioner's submissions but emphasized that compliance with all conditions stipulated in a prior order was necessary. The court decided to dispose of the matter based on the precedent set in the mentioned case. Judgment Details: The court directed the petitioner to file returns for the period before the registration cancellation, including tax dues, interest, and late filing fees within 45 days. It was specified that any unutilized Input Tax Credit could not be used for these payments. Approval from a competent officer was mandated for utilizing any unutilized Input Tax Credit in the future. The petitioner was instructed to pay GST and file returns for the period after the registration cancellation, declaring the correct value of supplies. Utilization of earned Input Tax Credit was subject to scrutiny and approval by the respondents or another competent authority. Upon payment of tax, penalty, and return submission, the registration would be reinstated immediately. The respondents were directed to make necessary changes to the GST Web portal within 30 days to facilitate return filing and payment by the petitioner. The restoration of GST registration was contingent upon fulfilling all specified conditions. The writ petition was disposed of based on the above terms, with no costs imposed. Connected miscellaneous petitions were also closed as a result of the judgment.
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