9911796707
TMI Blog2024 (6) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... er's GST registration - HELD THAT:- The order issued in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others [ 2022 (2) TMI 933 - MADRAS HIGH COURT ], was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. It is not necessary to adjudicate this matter on merits. Instead, by following the decision in Suguna Cutp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition was filed. 3. Learned counsel for the petitioner submits that the petitioner endeavoured to file GST returns and presented an appeal against the cancellation of registration in 2023 through online, but the appeal was not received on the ground of limitation. By placing reliance on an earlier order of this Court dated 08.02.2024 in W.P. No. 33227 of 2023 batch, learned counsel submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax dues along with interest thereon and the fee fixed for belated filing of returns 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 pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture 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 sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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