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TMI Blog2024 (7) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondents : Mr. T.N.C. Kaushik, AGP (T) ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. By asserting that the proprietor could not file returns in time on account of ill-health, the present writ petition was filed. A show cause notice dated 30.03.2023 was received as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Government Pleader, accepts notice on behalf of the respondents. He submits that the order issued in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc., batch) dated 31.01.2022 (Suguna Cutpiece), was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. 4. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orty 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 utilised until it is sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecture 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. 17664 of 2024 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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