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2024 (1) TMI 568 - BOMBAY HIGH COURTRevocation of GST registration - Petitioner had not filed its 3B returns for more than six months - proper opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- Considering the peculiar facts of the case and the nature of the impugned orders and the grievance of the Petitioner that the Petitioner was not adequately heard in the impugned orders being passed, it is opined that as now the Petitioner has regularized the returns upto March 2023 and is also willing to regularize the future returns within four weeks from the date the registration is restored, the Petitioner needs to be granted such an opportunity to undertake filing of the returns for the future period after March 2023. The impugned orders dated 31st May 2023 and 14th September 2023 are hereby quashed and set aside - Respondents are directed to restore the GST registration of the Petitioner within a period of one week from the date of uploading of this Order - petition allowed.
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