Registration cancelled for not filing returns; court follows previous TVL case, allows revocation with conditions.

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Full Text of the Document

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....The High Court addressed the issue of cancellation of registration due to non-filing of statutory returns. The court relied on its previous decision in TVL. Suguna Cutpiece Center v. The Appellate Deputy Commissioner (ST) (GST), where it had directed revocation of registration under similar circumstances, subject to certain conditions. Consequently, the court extended the same benefit to the petitioner in the present case. The petition was disposed of accordingly.....