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TMI Blog2025 (1) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 33130 of 2024 - - - GST - Cancellation of GST registration of the petitioner - non-filing of returns for a continuous period of six months - HELD THAT:- Admittedly, the GST registration of the petitioner was cancelled due to non-compliance in filing returns, on account of the health condition of the Petitioner. Furthermore, the time limit for filing a statutory appeal against the cancellatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment Advocate (Taxes), takes notice on behalf of the respondents. 3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself. 4. The learned counsel for the petitioner submitted that the Petitioner Firm was primarily catering to the work order given by BHEL, Ranipet. He further submitted that due to the heart ailment, the Petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uploaded on the GST portal. The Petitione came to know of the impugned order belatedly and in the meantime, the time for preferring Statutory Appeal also got expired. He further submitted that the Petitioner undertakes to file returns for the default period and pay the outstanding taxes. He therefore prays for an appropriate order. 5. On the other hand, the learned Government Advocate (Taxes) appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communications sent through the GST Portal. Therefore, this Court is of the view that the reason provided by the petitioner for non-compliance with the relevant provisions of the Act within the stipulated time appears to be genuine. 8. In view of the above, restoration of the GST registration is subject to and conditional upon fulfilling the following conditions : (i) The respondent shall take sui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 scrutinizing and approving by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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