9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... t is filed belatedly beyond the condonable period - HELD THAT:- The appellant can be provided with one more opportunity to remedy the bridge as the appellant being an individual since a small retailer of imitation jewellry, it is deemed appropriate that the appellant should be permitted to remedy the bridge. The order of cancellation of registration is set aside subject to the condition that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration under the provisions of the CGST WBGST Act, 2017. The registration was cancelled on the ground that the appellant failed to furnish returns for a continuous period of six months. The appeal filed before the statutory appellate authority was dismissed by order dated 04.01.2024 on the ground that it is filed belatedly beyond the condonable period. 3. After elaborately hearing learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stored by the Jurisdictional Officer. However, if the appellant fails to comply with the directions, the benefit of this order would not enure to the appellant and the writ petition would stand automatically dismissed. 5. For the purpose of the compliance of the above directions, the respondents are directed to open the portal so that the returns can be filed and the tax, interest, penalty and fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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