Court Allows Delay Condone for Rule 23(1) CGST; Petitioner Must Comply for Registration Revocation Consideration.

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....Cancellation of registration of petitioner - non-furnishing of returns for continuous periods of six months - Petitioner is agreed to comply with the statutory requirement by depositing all the taxes, interest, penalty and late fee as may be due and comply with the formalities. - The delay in invocation of provision of sub-rule (1) of Rule 23 of the CGST Rules is condoned. Upon compliance as agreed by the Petitioner, within two weeks of receipt of the copy of this order, the application for revocation shall be considered by the competent authority in accordance with law. - HC....