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2023 (10) TMI 1359 - TELANGANA HIGH COURTRejection of revocation of cancelation of GST registration of the petitioner - HELD THAT:- Given submission by the learned counsel for the petitioner that petitioner is read to pay whatever is the late fee as per the Rules so far as the delayed submission of returns is concerned. Taking into consideration the judgment of the Hon'ble Delhi High Court in the case of Kritika Agarwal [2023 (7) TMI 1006 - DELHI HIGH COURT] two orders are set aside i.e., the impugned order of the appellate authority, dated 08.08.2023 and the order of cancellation of GST registration, dated 25.03.2023 and remit the matter back to the respondent No.3 to consider the request of the petitioner so far as restoration of registration is concerned. It goes without saying that the petitioner would be required to pay whatever is the late fee under the Rules and Circulars governing the field so far as the delayed submission of returns is concerned. It is also made clear that since the case is remitted back to the respondent No.3, the question of the limitation should not come in the way of petitioner so far as approaching the respondent No.3 seeking for restoration of registration of GST is concerned. The writ petition is allowed.
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