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TMI Blog2023 (4) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this Court in the earlier orders referred to above in Suguna Cutpiece Centre's case, may be extended to the Petitioner. Petition disposed off. - W.P(MD).No. 27211 of 2022 - - - Dated:- 1-12-2022 - MR. MOHAMMED SHAFFIQ, J. For Petitioner : Mr. N. Sudalaimuthu For Respondent : Mr. M. Siddharthan Additional Government Pleader ORDER This Writ 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 10.01.2022 in view of Section 29 of the Central Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii. It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by its Proprietor, Sivanu Pandian Vs Commissioner of Commercial Taxes reported in 2022 (7) TMI 1275 d) M/s. Pearl and Company Vs The Commissioner of Commercial Taxes in W.P(MD)No.19127 of 2022. 4. 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. 5. In view of the same, this Court feels that the benefit extended by this Court in the earlier orders r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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