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TMI Blog2025 (3) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others [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 Cutpiece Centre's case, may be extended to the petitioner. Petition dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner that the returns have been filed and the appropriate taxes have also been paid and the petitioner is ready to pay any further taxes that may be due, along with late fee and interest, as required under GST 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 respondent that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest for such belated payment of tax and fine and fee fixed for belated filing of returns for 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 adjuste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other competent authority. vii. The respondents may also impose such restrictions / limitation on 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. viii. On payment of tax, penalty and uploading of returns, the registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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