9911796707
TMI Blog2024 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... i Yadawad Pramod Shrinivas, Advocate) For the Respondents : (By Sri Hanamantharay Lagali, Addl. Government Advocate For R1 And R2) ORDER The petitioner proprietor concern is involved in the business of providing hostel accommodation services for training of recruits of Railway Recruitment Board, hotelier and restaurateur and was issued with registration certificate in Form No. GST REG-06 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order having not been communicated, there was a delay in filing the appeal before the 1st respondent. He further submits that the petitioner has paid the entire arrears of tax, interest, penalty and late fees for the belated filing of the returns, and therefore, no prejudice will be caused to the State, if the order of cancellation of the registration of the certificate issued in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y may cancel the registration of a person if he has not furnished returns for a continuous period of six months. Therefore, reading of the said provision indicates that the competent authority before cancelling the registration certificate should assign reasons for cancellation of the registration. 7. In the instant case the 2nd respondent has not assigned reasons except stating that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78-2023-24-GST, produced at Annexure-A and the order dated 12.01.2023 passed by the respondent No. 2, cancelling registration of the petitioner, produced at Annexure-F are hereby quashed.
iii) Respondent No. 2 to restore the certificate of registration dated 08.08.2018 granted in favour of the petitioner and permit the petitioner to file returns under the provisions of the GST Act. X X X X Extracts X X X X X X X X Extracts X X X X
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