2022 (3) TMI 165

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....l/physical mode. 2. Assailing the Order dated 14.02.2020 cancelling the Registration Certificate bearing No. GSTIN: 21BYAPP8300D2Z0 with effect from 14.02.2020 under the provisions of the Central Goods and Services Tax Act, 2017, the Petitioner has approached this Court invoking writ jurisdiction on the ground that his reply to the Show Cause Notice dated 03.02.2020 for cancellation of registrati....

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....h statutory requirements by paying tax, interest and penalty with late fee. He further submits that the Petitioner is also required to furnish returns. The counsel for the Petitioner submits that he is agreed to discharge his liability by depositing tax, interest and penalty along with late fee as provided under Rule 23 of the OGST Rules and file returns. The counsel for the Petitioner citing the ....

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....d within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. (3) The revocation of cancellation of registration under the Central Goods and Services Tax Act shall ....

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....turns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the....