TaxTMI 
TaxTMI 
2025 (4) TMI 1161
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....d in Court today be kept with the record. 2. Challenging the order of cancellation dated 26th September, 2023 cancelling the petitioner's registration under the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") and the appellate order dated 30th October, 2024 passed by the appellate authority under Section 107 of he said Act rejecting the appeal on the ground of limitation, the pre....
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....ing for the petitioner would submit that the petitioner all along was interested to comply with the provisions of the said Act. However, for reasons beyond the petitioner's control, the return could not be filed in time. He submits that the petitioner undertakes that in the event, petitioner's registration is restored, the petitioner shall not only make payment of the arrear tax but file returns a....
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.... works against the interest of revenue, since in such case, the petitioner would not be able to carry on its business in a sense that no invoice can be raised by the petitioner and the same would ultimately impact the recovery of tax and as such it would be in the best interest of the respondents to take a pragmatic view in the matter so as to permit the petitioner to carry on its business. 6. Ha....