9911796707
TMI Blog2024 (8) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation 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 - the cancellation of Registration stands revoked subject to the fulfilment of the conditions imposed - petition disposed off. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. Joseph Prabakar For the Respondent : Mr. V. Prashanth Kiran Government Advocate (Taxes) ORDER Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) takes notice for the respondent. 2. By consent, the writ petition is taken up for final disposal at the admission stage itself. 3. Challenging the order dated 24.11.2022 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25.03.2024 towards discharging their tax liability in part; and vide ref no.DC3304240048011 a sum of Rs. 25,63,748/- was adjusted by the respondent on 12.04.2024 towards SGST portion of the demand for the year 2017-18 out of the amount of Rs. 34,50,000/- paid by the petitioner on 25.03.2024 towards revocation of cancellation of GST registration and they also appropriated and adjusted the balance amount of Rs. 8,86,252/- towards SGST portion of the demand for the year 2018-19. Therefore, the learned counsel sought to quash the order impugned herein. 5. On the above submissions, this court heard the learned Government Advocate (Taxes) appearing for the respondent. 6. It is evident from the records that due to delay of six months in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arging 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 and approving by the respondent or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith and the attachment made on the petitioner's bank account shall stand lifted. viii. The respondent shall take 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 ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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