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2023 (2) TMI 540 - DELHI HIGH COURTCancellation of petiitoner's registration - default in filing the returns for more than six months - HELD THAT:- Although the impugned order dated 28.12.2020 refers to the petitioner’s response to the Show Cause Notice, it does not indicate as to the contents thereof or reflects any discussion in respect of the petitioner’s explanation - there are merit in the petitioner’s contention that the impugned order cannot be sustained. It is also relevant to note that there is no dispute that the petitioner has filed its returns, albeit belatedly, and has also paid the tax and penalty in accordance with the Act. This Court may also note that the Madras High Court in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [2022 (2) TMI 933 - MADRAS HIGH COURT] had also observed that it is not the intention of the authorities to debar and de-recognise assessees from coming back into the Goods and Service Tax (GST) fold. This was in the context of petitions where GST registrations of dealers had been cancelled and they had not availed of the alternate remedy seeking revocation of the cancellation orders within the time prescribed - it was held by Madras HC that Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into the main stream, the impugned orders are liable to be quashed and with few safeguards. It is not necessary for this Court to examine whether the time period as stipulated under Section 30 of the Act is mandatory in this case. This is because it is apparent that the impugned order dated 28.12.2020, cancelling the petitioner’s registration is unsustainable as it does not consider the petitioner’s response to the Show Cause Notice. The respondents are directed to restore the petitioner’s Registration - petition allowed.
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