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TMI Blog2024 (11) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... led nil returns - HELD THAT:- The appellate authority cannot be faulted for rejecting the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner should not be left without remedy. The reasons set out in the order of cancellation is non filing of returns for a continuous period of more than six months. In TVL. SUGUNA CUTPIECE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 08.11.2022 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. He replied thereto on 09.12.2022 and submitted that he had no business for eleven months and had filed nil returns. The cancellation order was issued thereafter on 18.01.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner should not be left without remedy. The reasons set out in the order of cancellation is non filing of returns for a continuous period of more than six months. In Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, W.P.Nos.25048 of 2021 batch, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging 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 cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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