2024 (7) TMI 1099

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..... 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 (45) days from the date of receipt of a copy of this order - It is made clear that such payment of tax, interest, fine / fee and etc. shall not be allowed t .....

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..... GST registration being restored. In support of restoration of registration, learned counsel relies upon the judgment of this Court in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, W.P.Nos.25048 of 2021 batch (Suguna Cutpiece) . 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent and submits that directions along the lines of Suguna Cut .....

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..... Department. iv. Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner 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. vi. If any ITC was earned, it shall be allowed to be utilised only after scrutinising an .....

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