9911796707
TMI Blog2024 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... as not adequately heard in the impugned orders being passed, it is opined that as now the Petitioner has regularized the returns upto March 2023 and is also willing to regularize the future returns within four weeks from the date the registration is restored, the Petitioner needs to be granted such an opportunity to undertake filing of the returns for the future period after March 2023. The impugned orders dated 31st May 2023 and 14th September 2023 are hereby quashed and set aside - Respondents are directed to restore the GST registration of the Petitioner within a period of one week from the date of uploading of this Order - petition allowed. - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. Sham Walve a/w. Mr. Ankit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and Hospitality. 3. Respondent No. 4 issued an Order dated 17th April 2023 for cancellation of the Petitioner s GST registration under the Central Goods and Services Tax Act, 2017 ( the Act ) wherein it was stated that the Petitioner had not filed its 3B returns for more than six months and therefore the GST registration of the Petitioner was cancelled. 4. On 20th April 2023, the Petitioner filed an Application for revocation of the said cancellation of registration. A Show Cause Notice dated 19th May 2023 was issued to the Petitioner calling upon the Petitioner to show cause as to why it s Application for revocation of cancellation of registration should not be rejected for the reasons mentioned in the said Show Cause Notice. 5. It is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2023, the Petitioner was unable to file subsequent returns. He submitted that the actions of the Department had rendered the Petitioner handicapped as the Petitioner could not file returns even though it was willing to do so. Mr. Walve further submitted that the Petitioner has, on the present date, complied with the payments and has filed the GST returns up to March 2023. He submitted that there are no more delays from the Petitioner s side and thus the cancelled GST registration of the Petitioner should be restored in order to enable the Petitioner to file further returns and make all payments. 10. Mr. Walve also submitted that, if the GST registration of the Petitioner is restored, the Petitioner, within a period of four weeks from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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