2024 (6) TMI 547

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..... eing inaccessible - HELD THAT:- The petitioner is directed to file returns for the period prior to the cancellation of registration, if not filed, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five days from the date of receipt of a copy of this order. The petition is disposed off. - MR. SENTHILKUMAR RAMAMOORTHY, J. Fo .....

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..... tends that the petitioner is entitled to an order along similar lines. 4. Learned senior standing counsel for the respondent also submits that directions along the lines of Suguna Cutpiece may be issued. 5. Accordingly, this writ petition is disposed of with the following directions:- i. The petitioner is directed to file returns for the period prior to the cancellation of registration, if not fil .....

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..... bsequent to the cancellation of the registration by declaring the correct value of supplies. vi. If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondent or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respondent shall take suitable steps by .....

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