9911796707
TMI Blog2025 (3) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... eason given by the petitioner is that since the proprietor had gone to abroad during deepavali holidays, the business was closed for 10 days. The respondent without ascertaining the same has erred in coming to the conclusion that the petitioner was not carrying any business in the declared place. Therefore, this Court is of the view that the reason provided by the petitioner appears to be genuine. The respondents 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 to file the returns and to pay the tax/penalty/fine, within a period of one week from the date of receipt of a copy of this order - The petitioner is directed to file returns fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration stood suspended with effect from 06.11.2024, for which the petitioner filed detailed response on 13.11.2024 stating that since the petitioner's proprietor had gone to abroad during the deepavali holidays and as the business was doing slow at the relevant point of time, they closed the business for 15 days. But the respondent without considering the same has passed an order of cancellation on 27.01.2025. The learned counsel for the petitioner further submits that despite the petitioner paying the tax and filing returns regularly, the respondent without application of mind has passed the impugned order of cancellation and hence she prays to set aside the same. 5. On the other hand, the learned Government Advocate (Taxes) appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order. (ii) The petitioner is directed to file returns for the period till date, if not filed, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of 4 weeks from the date of restoration of GST Registration of the petitioner. (iii) It is made clear that such payment of tax, interest, fine/fee etc., shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. (iv) If 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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