9911796707
TMI Blog2025 (2) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation jewellery, we deem it appropriate that the appellant should be permitted to remedy the bridge.' The show cause notice dated January 14, 2023 at page 32 to the writ petition, the order of cancellation of GST registration dated January 11, 2023 at page 39 to the writ petition and the order of the appellate authority dated December 24, 2024 at page 59 to the writ petition stand set aside and quashed subject to petitioner files his 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 fulfilment of the above conditions by the petitioner the GST registration of the petitioner shall be restored by the jurisdictional officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: "3. After elaborately hearing learned counsel for the respective parties, we are of the view that the appellant can be provided with one 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. 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 fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that unless, the petitioner files his returns the respondents cannot determine the final liability. 10. Having regard to the aforesaid and taking note of the direction issued by the Hon'ble Division Bench of this court in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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