9911796707
TMI Blog2022 (11) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns for a continuous period of six months. Consequently, the Registration Certificate was cancelled with effect from 31.12.2021 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are directed to file their returns for the period prior to the cancellation of registration, if such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laring 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 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellaneous Petitions are closed." The same has been consistently thereafter followed by this Court in various decisions, viz., a) M/s.Maaruthi Foundations Private Limited Vs Deputy Commissioner (ST) (FAC), reported in 2022 (5) TMI 405 b) J.Jayakrishnan Vs The Additional Chief Secretary/Commissioner of Commercial Taxes, Chennai reported in 2022 (7) TMI 1226 c) TVL.Jeyalakshmi Store repre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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