2021 (9) TMI 518

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..... ion of the petitioner - non-filing of the return for a continuous period of six months - grant of benefit of amnesty scheme - HELD THAT:- The registration of the petitioner came to be cancelled after issuing show-cause notice. The reason for cancellation of registration as found in the order is suo motu cancellation due to non-filing of returns. It appears that the petitioner-Company had filed an .....

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..... SREELAL.N. WARRIER, SC, SRI, P.VIJAYA KUMAR, ASGI JUDGMENT Heard the learned counsel appearing for the petitioner. According to the learned counsel for the petitioner, the registration of the petitioner under the CGST Act was cancelled on account of non-filing of the return for a continuous period of six months. The petitioner filed application for revocation of cancellation, but because .....

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..... ancellation due to non-filing of returns. It appears that the petitioner-Company had filed an application for revocation of cancellation of registration. But, that application was also rejected as it was filed after 90 days of the order cancelling registration of the petitioner. The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed. T .....

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