9911796707
TMI Blog2025 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... more opportunity to remedy the bridge as the appellant being an individual since a small retailer of imitation jewellery, we deem it appropriate that the appellant should be permitted to remedy the bridge.'
The SCN to the writ petition, the order of cancellation of GST registration and the order of the appellate authority to the writ petition stand set aside and quashed subject to petitioner files her GST returns for the entire period of default and pays requisite amount of tax, interest, fine and penalty and/or late fees within four weeks from date. Subject to fulfillment of the above conditions by the petitioner the GST registration of the petitioner shall be restored by the jurisdictional officer.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... a small retailer of imitation jewellery, we deem it appropriate that the appellant should be permitted to remedy the bridge. 4. Accordingly, the appeal, the connected application and the writ petition all are allowed and the order of cancellation of registration is set aside subject to the condition that the appellant files returns for the entire period of default, pays requisite amount of tax and interest and fine and penalty. If the appellant complies with the directions passed within a period of three weeks from the date of receipt of the server copy of this order, the appellant's registration under the Act shall be restored by the Jurisdictional Officer. However, if the appellant fails to comply with the directions, the benefit of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Subhankar Golder (supra), I propose to set aside the order dated 4th February, 2022 cancelling the registration of the petitioner subject to the condition that the petitioner files his returns for the entire period of default and pays requisite amount of tax and interest and fine and penalty. 11. It is made clear that if the petitioner complies with the directions/conditions noted above, within 4 weeks from the date of receipt of the server copy of this order, the petitioner's registration under the said Act shall be restored by the Jurisdictional Officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand auto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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