9911796707
TMI Blog2024 (7) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of ill-health - HELD THAT:- 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 remedy. In Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, [ 2022 (2) TMI 933 - MADRAS HIGH COURT ], this Court directed rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roprietor 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 asking the petitioner to show cause as to why his GST registration should not be cancelled. The cancellation order was issued thereafter on 03.05.2023. The petitioner states that an appeal was filed against such cancellation order but that such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 (Suguna Cutpiece), was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. 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 remedy. In Suguna Cutpiece v. The Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nutilized 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. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner shall al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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