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2024 (10) TMI 1387

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..... petitioner company had to undergo the CIRP process under the Insolvency and Penalty Code, certain leeway would have to be granted to the petitioner to bring its business back on the rails. The petitioner shall file an application for revocation of the cancellation of the registration of the petitioner on or before 05.11.2024 - This application for revocation shall be accompanied by the draft retur .....

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..... oner had not filed its returns nor paid any taxes from the year 2020. On account of non filing of returns and non payment of taxes, the respondent authorities had initially issued a show cause notice dated 25.08.2020, proposing to cancel the registration of the petitioner and had thereafter passed an order of cancellation on 18.12.2021. 2. In a parallel development, the petitioner was subjected to .....

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..... ve payments from its customers. 4. The learned Government Pleader for Commercial Taxes, after obtaining instructions, submits that the respondents do not have any objection for the petitioner, filing an application for revocation of the cancellation of registration, subject to the provisions of law. 5. In view of the fact that the petitioner company had to undergo the CIRP process under the Insolv .....

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..... cation; 5) The 1st respondent shall consider the application of the petitioner for revocation and pass orders within 15 days from the date of receipt of the application; 6) In the event of the 1st respondent accepting the plea of the petitioner, the registration of the petitioner shall be restored and the petitioner shall file all the returns due till that date; 7) In the event of any difficulty f .....

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