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TMI Blog2024 (7) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner s application for condonation of delay in filing an application for revocation of the impugned cancellation order was rejected - HELD THAT:- The petitioner does not dispute that he has defaulted in compliance with the provisions of Section 39 of the CGST Act and had not filed the returns as required. However, he has set out an explanation for the same and undertakes that all returns will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Advocate (appearance not given) For the Respondents Through: Mr. Shashank Sharma, Sr. Standing Counsel. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning an order dated 19.12.2023 (hereafter the impugned cancell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter the CGST Act) for a continuous period of six months. The petitioner was called upon to respond to the said SCN within a period of thirty days from the date of the SCN and was directed to appear before the Proper Officer on 11.12.2023. The petitioner s GST Registration was also suspended on the same date 13.11.2023. 6. The petitioner did not respond to the SCN. Resultantly, by an order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39 of the CGST Act and had not filed the returns as required. However, he has set out an explanation for the same and undertakes that all returns will be filed and outstanding dues will be paid. 9. In TVL. Suguna Cutpiece Centre v. Appellate Deputy Commissioner (ST) (GST), SALEM: 2022 (61) G.S.T.L. 515 (Mad), the Hon ble High Court of Madras has considered import of the actions of cancellation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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