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TMI Blog2022 (7) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation 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. The writ petition is disposed off. - W.P.No.13406 of 2022 And W.M.P.Nos.12625 and 12626 of 2022 - - - Dated:- 26-5-2022 - Hon'ble Mr.Justice C.Saravanan For the Petitioner : Mr.K.M.Malarmannan For the Respondents : Mr.Richardson Wilson Additional Government Pleader ORDER Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The issue pertains to the cancellation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said order has not been appealed before the Hon'ble Division Bench. The operative portion from the said order reads as under:- 227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance. Therefore, the impugned orders deserve to be quashed. 228. These petitioners deserve a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall 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 ensure that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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