Trader's GST registration revived after showing bona fide delay in filing returns.

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Full Text of the Document

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....Petition regarding cancellation of GST registration and seeking restoration. Delay of six months in filing returns. Court found petitioner's reason for non-compliance bona fide. Petitioner directed to file pending returns with tax dues, interest, and late fee within 45 days. Cancellation of registration revoked subject to fulfilling conditions. Petition disposed.....