9911796707
TMI Blog2024 (9) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ing appeal - appeal filed by the petitioner is beyond the condonation period prescribed under Section 107 (4) of the GST Act - cancellation of GST registration - petitioner has not filed GSTR returns for the period of more than six months - HELD THAT:- Under identical circumstances in a batch of matters in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSIST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under Section 107 (4) of the GST Act. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a proprietorship concerned registered under GST Act. While so, the GST registration of the petitioner was cancelled vide order dated 06.12.2022, on the premise that the petitioner has not filed GSTR returns for the period of more than six months as on 24.11.2022. As agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. 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 these petitioners. iii. If any Input Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order. viii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the archit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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