9911796707
TMI Blog2024 (11) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... s covered by a series of judgments, commencing with the decision in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , wherein, under identical circumstances, this Court has directed the revocation of registration subject to conditions. In view thereof, the benefit extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file the returns once the portal is opened and seeks restoration of the GSTN registration. 3. At the outset, it is submitted by both the learned counsel for the petitioner as well as the learned Standing Counsel for the respondent that the issue stands covered by a series of judgments, commencing with the decision in Tvl.Suguna Cutpiece vs. Appellate Deputy Commissioner (ST) (GST) and others repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 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 Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. x. The respondents sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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