9911796707
TMI Blog2024 (7) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order cannot be assailed - HELD THAT:- It is considered apposite to set aside the impugned order and direct that the petitioner s registration be restored forthwith. The petitioner shall file its GST returns as due and also clear all its tax dues within a period of four weeks thereafter. The petitioner shall also pay the penalty and other charges as imposed by the respondent. Petition disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot file its returns for a continuous period of six months and consequently, on 19.05.2022 the respondent issued the Show Cause Notice (hereafter the SCN) calling upon the petitioner to show cause as to why its registration not be cancelled for failure to file the returns for a continuous period of six months. The petitioner was also directed to furnish its reply to the SCN within a period of seven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner does not dispute that it had failed to file its returns for a continuous period of six months. 5. The learned counsel appearing for the petitioner submits that the petitioner is ready and willing to make the payment of dues and prays that its GST registration be restored as the petitioner would be unable to carry on its business without such restoration. He also states that since its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all also pay the penalty and other charges as imposed by the respondent. 8. In case, the petitioner fails to clear the dues within a period of four weeks from date, the present order directing the restoration of the petitioner s GSTIN, shall stand revoked without any further orders. We also clarify that the respondents are not precluded from initiating any other proceedings for non-compliance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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