9911796707
TMI Blog2024 (8) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (ST) (GST) and another [ 2022 (2) TMI 933 - MADRAS HIGH COURT] where it was held that ' If any Input Tax Credit has remained utilized, it and etc. batch shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department.' Petition allowed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. R. Veera Manikandan For the Respondents : Mr. J.K. Hayaseelan Government Advocate ORDER The petitioner has challenged the impugned order, dated 30.10.2023 whereby the petitioner's GST registration was cancelled in Form GST REG-19 with effect from 01.05.2023. 2. The impugned order precedes a notice, dated 07.08.2023. Aggrieved by the same, the petitioner had also file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it and etc. batch shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners 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 and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1539 of 2023 i.e., M/s.Active Pest Control vide order dated 24.07.2023. Paragraph 6 of the said order dated 24.07.2023 in the case of M/s.Active Pest Control referred to supra reads as under:- 6. The above Scheme has been now extended up to 31.08.2023 vide Notification No. 23/2023 Central Tax, dated 17.07.2023. Although the above scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business. 6. In view of the above, the petitioner is directed to comply with the directions in Tvl.Suguna Cutpiece Centre referred supra. 7. In view of the above, this writ petition is allowed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
