2025 (2) TMI 999

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..... ld, of course, be subject to due verification by the respondents. The writ petitioner is directed to furnish a response in terms indicated above for the consideration of the competent authority of the respondents within a period of three weeks from today. The application seeking voluntary cancellation may be taken up for consideration thereafter. Petition disposed off.
HON'BLE MR. JUSTICE YASHWANT VARMA And HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR For the Petitioner : Mr.Udit Bakshi, Mr. Bhwesh Bhola, and Ms.Urvashi Dhiman, Advocates For the Respondent : Ms.Monica Benjamin, SSC ORDER CM APPL. No. 6941/2025 (Exemption) Exemption allowed, subject to all just exceptions. The application stands disposed of. W. P. ( .....

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..... ot absolute but subject to the fulfilment of the statutory conditions As per the clause 4c) of subsection 2 of section 16 of the said Act the Taxpayer can claim ITC contained in an invoice only when the tax associated with such invoice is paid to the Government either in cash or through utilisation of Input tax credit. In the such case, you have availed and utilized the ITC on the strength of invoices issued by the cancelled suppliers. Since the registration of the taxpayers have been cancelled retrospectively, the tax associated with the such supplies, if any, have neither been paid in cash or through ITC. (ii). you have not submitted any supporting documents in respect of supply of goods i.e. copy of relevant invoices, E-my bills, p .....

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..... the purposes of examining the request for voluntary cancellation. This would, of course, be subject to due verification by the respondents. 4. However, and insofar as Para 3.1.(ii) and Para 3.3 are concerned, we are of the opinion that the petitioner must necessarily respond and comply with the demands which have been raised subject to such assertions in law or fact as may be taken. 5. Consequently, we direct the writ petitioner to furnish a response in terms indicated above for the consideration of the competent authority of the respondents within a period of three weeks from today. The application seeking voluntary cancellation may be taken up for consideration thereafter. 6. The writ petition stands disposed of on the above terms.
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