9911796707
TMI Blog2024 (3) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... >GST X X X X Extracts X X X X X X X X Extracts X X X X ..... STICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr. P. Suresh Babu For the Respondent : Mr. Ramesh Kutty, Sr. SC ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 08.11.2022 was received asking the petitioner to show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e up to which delay can be condoned. He also points out that it is unclear from the affidavit of the petitioner as to whether returns were filed up to the date of cancellation. 4. The appellate authority cannot be faulted for rejecting the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner should not be left without reme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4846 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P. No. 5287 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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