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2025 (1) TMI 116

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..... nding payments due - HELD THAT:- The writ petition is disposed off by according liberty to the writ petitioner to apply for revocation of the order of cancellation and furnish all Returns for the periods in respect of which there was non-compliance. In case such an application is moved within a period of three weeks from today, the competent authority may examine the prayer for revocation and disp .....

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..... s extracted hereinbelow : 23. Revocation of cancellation of registration (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration [or wi .....

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..... the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: .. 3. Learned counsel for the writ petitioner on instructions state that they are ready and willing to furnish all returns subject to the same being accepted by the respondents and the cancell .....

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