TMI Blog2023 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner failed to respond to the Show Cause Notice - HELD THAT:- In a number of such case, this Court has held that the registration be restored to permit the taxpayer to file the returns while reserving the right of the respondents to cancel the registration if the petitioner does not cure the cause within a specified period. It is the petitioner s case that it had been unable to respond to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has filed the present petition impugning an order dated 08.02.2023, whereby, the petitioner s appeal against an order dated 31.10.2021 cancelling its GST registration (GSTIN 07AEHPA0518G1Z3), was rejected. 4. The petitioner also impugns the said cancellation order dated 31.10.2021. 5. It is the petitioner s case that he had been carrying on the business and had been filing his due retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration. The said order also indicates that tax and penalty interest was determined as nill. 9. The petitioner s appeal against the said order was determined solely on the ground that it has been beyond the period of limitation. 10. In a number of such case, this Court has held that the registration be restored to permit the taxpayer to file the returns while reserving the right of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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