TaxTMI 
TaxTMI 
2025 (6) TMI 1339
X X X X Extracts X X X X
X X X X Extracts X X X X
....vi Government Advocate (Taxes) ORDER The challenge in this writ petition is to the order dated 31.01.2024 passed by the respondent, rejecting the application for revocation of cancellation of GST registration. 2. Ms.P.Selvi, learned Government Advocate, takes notice on behalf of the respondent. 3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admissi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... was not aware of the same and hence could not file its reply, which resulted in passing of the order of cancellation of GST registration and the same was also uploaded in the GST portal. Thereafter, after coming to know of the order of cancellation of GST registration, the petitioner has filed the pending monthly returns upto the date along with applicable late fee. The petitioner had also filed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... passed. He further submitted that the revocation of the cancellation of registration will be considered only upon payment of all dues and filing of all returns. 6. Heard the learned counsel on either side and perused the materials available on record. 7. Admittedly, the GST registration of the petitioner was cancelled due to non-compliance in filing returns. Furthermore, the application for rev....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder and the setting aside of the impugned order will take effect from the date of payment of the said amount. (ii) Upon production of proof with regard to the payment of a sum of Rs. 5,000/- as stated above, the respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow the petitioner to file the return....