9911796707
TMI Blog2024 (10) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... out in the order of cancellation is non filing of returns for a continuous period of six months. In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, the said judgment is followed. The petitioner is directed to file her returns for the period prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the fact that the petitioner met with an accident. Thereafter, the impugned order was issued on 22.05.2023 and the present writ petition was filed in the above facts and circumstances. 2. Learned counsel for the petitioner submits that the tax returns were filed and taxes due and payable by the petitioner were paid till he met with an accident in September 2022. She further submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, I am inclined to follow the said judgment. 5. In the operative portion thereof, the following directions were issued: i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the registration by declaring the correct value of supplies. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respondents shall take suitable steps by instructing G ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
