Court Suggests Considering Petitioner's Proposal for GST Registration Revocation After Cancellation Due to Non-Compliance.

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....Cancellation of GST registration of the petitioner - If it is the stand of the petitioner assessee that they are willing to file the returns as well as pay all the required dues including the interests and the penalties, we are of the view that it would be an appropriate case for the respondent authorities to consider any such proposal that may be made by the petitioner and also to give a reasoned consideration on their claim for revocation of the cancellation of the registration. - HC....