9911796707
TMI Blog2024 (2) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... W. M. P. Nos. 2717 & 2718 of 2024 - - - GST - Seeking revocation of order of cancellation of registration - HELD THAT:- Considering the submissions, it is not necessary to adjudicate this matter on merits. Instead, by following the decision in Suguna Cutpiece, this writ petition is disposed of by issuing the directions imposed - the order issued in Suguna Cutpiece [ 2022 (2) TMI 933 - MADRAS HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le GST returns and presented an appeal against the cancellation of registration in November 2023, but the appeal was not received on the ground of limitation. By placing reliance on an earlier order of this Court in Marimuthu Venkateshwaran v. The Commissioner 2022 LiveLaw (Mad) 494 , learned counsel submits that a similar order be passed in this case. 4. Mr. TNC. Kaushik, learned Additional Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of forty five (45) days from the date of receipt of a copy of this order. 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 the petitioner. iii. If any Input Tax Credit has remained unutilized, it shall not be utilis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chitecture of the GST Web portal to allow the petitioner to file the returns and to pay the tax/penalty/fine. ix. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order. 6. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. 7. W.P. No. 2486 of 2024 is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
