9911796707
TMI Blog2025 (1) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory returns has not been filed for a continuous period of six months, thereby invoking Section 29(2) of CGST Act - HELD THAT:- This Court has been consistently following the directions issued 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] where it was held that &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.Suresh Kumar Additional Government Pleader ORDER Heard Ms.E.Ann Priscilla Swarnakumari, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondents. 2. The present Writ Petition is filed challenging the order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been consistently following the directions issued in Tvl.Suguna Cutpiece Center's case. Relevant portion of the order is extracted hereunder: 229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions: i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file their returns and to pay the tax/penalty/fine. x. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order. xi. No cost. xii. Consequently, connected Miscellaneous Petitions are closed. 6. In view thereof, the benefit extended by this Court vide its earlier order in Suguna Cutpiece Centre's case cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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