TMI Blog2024 (3) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... ation order under Section 30 of the Act of 2017, within two weeks and the petitioner along with his application shall furnish all the GST returns, which he fails to submit and to deposit all the outstanding tax and dues of goods and service tax. If he makes such an application within a period of two weeks, the Proper Officer/Competent Authority shall consider the same, as per law, within four week ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZE. 5. The registration number of the petitioner was cancelled by respondent no. 4, on his failure to file Periodic/GST Return vide order dated 15.06.2023. Thus, feeling aggrieved, petitioner is before this Court. 6. Petitioner has relied upon a judgment rendered by Co-ordinate Bench of this Court dated 28.02.2023 in WPMS No. 501 of 2023, wherein the Co-ordinate Bench of this Court has given liber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed-off with a liberty to the petitioner for moving an application for revocation of cancellation order under Section 30 of the Act of 2017, within two weeks and the petitioner along with his application shall furnish all the GST returns, which he fails to submit and to deposit all the outstanding tax and dues of goods and service tax. If he makes such an application within a period of two weeks, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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