9911796707
TMI Blog2023 (10) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- Given submission by the learned counsel for the petitioner that petitioner is read to pay whatever is the late fee as per the Rules so far as the delayed submission of returns is concerned. Taking into consideration the judgment of the Hon'ble Delhi High Court in the case of Kritika Agarwal [ 2023 (7) TMI 1006 - DELHI HIGH COURT] two orders are set aside i.e., the impugned order of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I JUSTICE LAXSMI NARAYANA ALI SHETTY For the Petitioner : M/s T. Shmni Reddy For the Respondents : Sri Dominic Fernendez ORDER PER HON BLE SRI JUSTICE P.SAM KOSHY The challenge in the writ petition is to the order in appeal, dated 08.08.2022), whereby the appeal by the petitioner against the order in original, dated 25.03.2023, for revocation of cancelation of GST registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving filed a return within the stipulated period. It war; also the contention of the learned counsel for the petitioner that cancellation of GST registration of the petitioner is not going to benefit the respondent-Department in any manner for the reason that unless the registration part is restored, the petitioner would not be in a position to further submit the GST returns and pay the regular t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by Division Bench of this Court in W.P.No.36174 of 2022 vide order dated 20.09.2021, where the Division Bench had set-aside the order of the appellate authority and the matter had been remanded back for fresh consideration on its own merits. 4. Learned counsel for the Department, on the other hand, contends that since there is an admitted delay on the part of the petitioner both at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the request of the petitioner so far as restoration of registration is concerned. 6. It goes without saying that the petitioner would be required to pay whatever is the late fee under the Rules and Circulars governing the field so far as the delayed submission of returns is concerned. It is also made clear that since we have remitted it back to the respondent No.3, the question of the limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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