9911796707
TMI Blog2024 (3) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ll during the period and thus returns could not be filed. He states that he is willing to file returns and pay the charges for delayed filing. The order of cancellation dated 07.03.2023 is accordingly set aside. GST registration of the petitioner is restored, subject to petitioner filing requisite returns up to date and complying with Rule 23 and its provisos of the Central Goods and Service Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration. 4. Records demonstrate that the petitioner was issued System Generated Notices dated 26.03.2022, 28.04.2022, 27.07.2022, 29.01.2023 and 28.10.2022 before issuance of a Show Cause Notice on 15.01.2023. 5. Impugned order dated 07.03.2023 passed on the Show Cause Notice states that the registration is liable to be cancelled for the following reason Returns not filed for continuous period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and December of Financial Year 2022-2023 on 10.06.2023. Petitioner filed the requisite returns for January for the Financial year 2022-2023 on 25.07.2023. 8. As per the petitioner a family member of the petitioner had seriously fallen ill during the period and thus returns could not be filed. He states that he is willing to file returns and pay the charges for delayed filing. 9. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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