Court Permits Filing of Outstanding Returns Post-Cancellation u/s 29(2)(c) of CGST Act, 2017; Taxes and Interest Due.

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....Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 - Petition allowed - The petitioner is permitted to file returns for the period prior to the cancellation of registration, if such returns have not already been filed, together with tax defaulted which has not been paid prior to cancellation along with interest - HC....