9911796707
TMI Blog2025 (2) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... lure on account of health issues of petitioner - HELD THAT:- In the present case, the petitioner has not filed returns for a continuous period of six months, for which, the GST Registration of the petitioner's firm was cancelled. Due to ill-health, the monthly returns have not been filed by the petitioner and without considering this aspect, the respondent has cancelled the GST Registration, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the respondent dated 28.06.2023 in Reference Number: ZA3306232524002 and quash the same and consequently direct the respondent to revoke the cancellation of the GST registration of the petitioner firm. 2. The learned counsel for the petitioner submits that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... piece Centre Vs. the Appellate Joint Commissioner of GST (ST) (GST) and Another", wherein this Court has specifically directed to consider the appeal on merits irrespective of delay in filing the appeal. 4. The learned Special Government Pleader (T) appearing for the respondents would submit that subject to payment of tax dues including interest and penalty along with all other returns, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order and revoke the cancellation of GST Registration passed by the respondent. 7. 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 suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 scrutinising and approving by the respondent or any other competent authority. (vii) If any of the aforesaid conditions is not complied with by the petitioner, the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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