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TMI Blog2024 (5) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... e cancellation order of the petitioner s registration dated 17th March 2021 records that the petitioner had submitted a response on 15th May 2020, it is found from the pleadings filed by the petitioner that the petitioner was denied such opportunity to file its response. Be that as it may, taking into consideration the fact that suspension/revocation of license would be counter productive and works against the interest of the revenue since, the petitioner in such a case would not able to carry on its business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, the respondents should take a pragmatic view in the matter and permit the petitioner to carry on its business. Application dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange V, Haldia II Division, Haldia CGST CX Commissionerate ors . it is submitted that the object of the GST Act would be defeated if the petitioner s registration is not permitted to be revived. In such event, the petitioner shall not be in a position to carry on its business and the same would be counter- productive to the interest of the revenue. 5. It is submitted that the respondents should not treat the petitioner as a person hostile to the department. It is not the case of the respondents that the petitioner adopted dubious process to evade payment of tax. From the order of cancellation it would not appear that the petitioner had evaded any tax. Having regard to the aforesaid it is submitted that the cancellation of the petitioner s r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response. 10. Be that as it may, taking into consideration the fact that suspension/revocation of license would be counter productive and works against the interest of the revenue since, the petitioner in such a case would not able to carry on its business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, I am of the view that the respondents should take a pragmatic view in the matter and permit the petitioner to carry on its business. 11. It is not the case of the respondents that the petitioner has been adopting dubious process to evade tax. I find from the submissions made by the respondents that unless the petitioner files its returns, the respondents cannot determine the final lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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