TaxTMI 
TaxTMI 
2025 (6) TMI 99
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondent : Marto Kato, DSGI, M K Boro ORDER Heard Mr. S.K. Sarma, learned counsel for the petitioner. Also heard Mr. M.K. Boro, learned standing counsel for the respondents in the CGST. 2. In this petition, under Article 226 of the Constitution of India, the petitioner has challenged the order dated 04.05.2024, passed by the respondent No. 3/Superintendent of Central Goods and Services Tax, Namsa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n was cancelled and also paid all the taxes and late fines/penalties payable thereon, however, he was not permitted to apply for revocation of cancellation of his registration under Section 30 of the CGST Act, 2017, read with Rule 23(1) of the CGST Rules, 2017, as the limitation period including the extended period had already expired. Mr. Sarma further submits that thereafter, the petitioner had ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es of both sides, I have carefully gone through the petition and the documents placed on record, and also perused the impugned order dated 04.05.2024, annexed as Annexure-3 in this petition. 6. I have also perused Annexure-4 Colly, which indicates that the petitioner has submitted his GST returns up to May, 2024. 7. Further, it appears that in the case of Ms Yassung Yangfo vs the Union of India ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the facts and circumstances on the record, the impugned cancellation order dated 04.05.2024 (Annexure-3 of this petition) is interfered with and accordingly, the same stands set aside and quashed. The respondent No. 3 is directed to intimate the petitioner if any statutory dues are pending and if any such dues are pending, then upon payment of the said dues, the respondent No. 3 will pass appropri....