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2024 (7) TMI 1298 - HC - GSTCancellation of petitioner s GST registration - default in filing returns for a consecutive period of six months - petitioner s application for condonation of delay in filing an application for revocation of the impugned cancellation order was rejected - HELD THAT - The petitioner does not dispute that he has defaulted in compliance with the provisions of Section 39 of the CGST Act and had not filed the returns as required. However he has set out an explanation for the same and undertakes that all returns will be filed and outstanding dues will be paid. 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 the Hon ble High Court of Madras has considered import of the actions of cancellation of the Taxpayer s GST Registration and noticed that department s object cannot be to preclude taxpayers from carrying on their business. The respondents are directed to restore the petitioner s GST Registration. However this is subject to the condition that the petitioner shall immediately within a period of one week of the petitioner s GST Registration being restored file the necessary returns and pay all its dues along with interest - petition allowed.
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