2022 (11) TMI 278

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..... oneously had selected 'cancellation from the drop down menu instead of 'modification' - HELD THAT:- The only reason cited at paragraph 4 of the counter objecting to the prayer sought, is that the cancellation was effected only at the request of the petitioner. Hence it is for the petitioner to seek revocation of the same, in terms of the revisional remedies available. The counter .....

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..... RDER The petitioner challenges an order dated 30.09.2020 cancelling its registration under the provisions of Central Goods and Services Tax Act, 2017 (in short 'Act'). 2.While filling in the form for registration, the factory address of the petitioner being No.8/829, Vigneshwara Nagar, Kanakkanthottam, Tirupur had been included twice under the column 'additional places of bus .....

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..... r was not caused on account of an inadvertent mistake. 4.In light of the aforesaid and in the interests of substantial justice, I accept the explanation tendered by the petitioner and hold that the request for cancellation was only a simple and inadvertent error. The impugned order is set aside and the petitioner is permitted to make an application seeking restoration of registration, setting o .....

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