9911796707
TMI Blog2025 (2) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of six months - HELD THAT:- This Court has been consistently following the directions issued in Tvl. Suguna Cutpiece Center's case [2022 (2) TMI 933 - MADRAS HIGH COURT] wherein, under identical circumstances, this Court has directed the revocation of registration subject to conditions. The benefit extended by this Court vide its earlier order in Suguna Cut-piece Centre's case, may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that may be due along with late fee and interest, as required under the Goods and Services Tax Act. 4. At the outset, it is submitted by both the learned counsel for the petitioner as well as the learned Central Government Standing Counsel for the respondents that the issue stands covered by a series of judgments, commencing with the decision in Tvl. Suguna Cutpiece vs. Appellate Deputy Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the defaulted period under the provisions 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n petitioners as may be warranted to ensure that there is no 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
