9911796707
TMI Blog2024 (10) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 03.07.2024 are hereby set aside. Accordingly, the restoration of the GST registration is subject to and conditional upon fulfilling the conditions imposed - this writ petition is disposed of. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Ms. S. Akila For the Respondent : Mr. Rajnish Pathiyil, Senior Panel Counsel ORDER This writ petition has been filed challenging the impugned order of Rejection of Application for Revocation of Cancellation of GST Registration issued by the respondent dated 16.08.2024 and to direct the respondent to restore the GST Registration of the petitioner. 2. Mr.Rajnish Pathiyil, learned Senior Panel Counsel, takes notice on behalf of the respondent. By consent of the parties, the main writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Registration of the petitioner was canceled by the respondent vide order dated 03.07.2024 and the same was confirmed vide the impugned order dated 16.08.2024. 6. Heard the learned counsel on either side and perused the materials available on record. 7. In the present case, due to the discrepancies in the door number of the petitioner's place of business, the GST Registration of the petitioner was canceled by the respondent vide order dated 03.07.2024, against which, an application was filed by the petitioner on 09.07.2024. The said application was also rejected by the respondent vide impugned order dated 16.08.2024. However, according to the petitioner, in the rental agreement, the Door No.67 was internally divided and the 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for belated filing of returns within a period of 4 weeks from the date of restoration of GST Registration of the petitioner. (iii) It is made clear that such payment of tax, interest, fine/fee etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. (iv) If any ITC has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. (v) Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. (vi) If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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