9911796707
TMI Blog2023 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... s to revoke the cancellation of petitioners GSTN Registration No. 33CULPS7963K1ZR within such time as may be directed by this Court. 2. It is submitted by the learned counsel for the Petitioner that the Petitioner was unaware of the cancellation of the Registration Certificate and after some time, only on being informed by the other end tax payers, the petitioner was came to know that the petitioner's GSTN registration stood cancelled. Thereafter, the Petitioner preferred an appeal before the first respondent. However, the same has been rejected vide order dated 16.09.2022 on the ground that it was beyond the period of limitation. 3. It is submitted by the learned counsel for the petitioner that in identical circumstances, this Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 is no violation or an attempt to do bill trading by taking advantage of this order. viii.On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. The respondents shall take suitable steps by instructing GST N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. In view of the fact that this Court has been consistently following the directions issued in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc... batch) and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court. 6. In view of the same, this Court is of the considered opinion that the benefit extended by this Court in the earlier orders referred to above in Suguna Cutpiece Centre's case cited supra, may be extended to the Petitioner. 7. This writ petition is ordered on the same terms mentioned in paragraph 229 of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
