Court Orders Restoration of Petitioner's Registration; No Interest or Penalties for Delayed Returns Due to Revenue Actions.

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....Cancellation of registration certificate of petitioner - rejection of revocation application - the registration of the petitioner shall be restored - Liberty given to Revenue to issue SCN - Given the circumstances in which the petitioner was placed, on account of the actions of the respondent/revenue, no interest or penalty will be levied on account of delay in filing the pending returns- HC....