2025 (6) TMI 1652

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..... Hali, learned counsel for the petitioner and Mr. M. K. Boro, learned Standing Counsel, CGST & CX, appearing for the respondent Nos. 1 and 2. Mr. Hali submits that the petitioner herein, has been operating a wood based factory at 9th mile, Changlang, Arunachal Pradesh, under a lease agreement with the actual proprietor, Shri Thinghaap Taiju. Due to insufficient supply of raw materials, the sai....

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.... 2,74,225/-(Rupees Two lakhs seventy four thousand two hundred and twenty five) only, for delayed filing of the returns vide Annexures-5, 6 and 7, and the payment was received by the respondent authorities on 19.03.2025 and 24.03.2025, and thereafter, the petitioner has submitted a representation for revocation of the order of cancellation of his GST registration number, but the same has failed to....

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.... dated 21.04.2025, as well as the Annexures-5, 6 and 7 of the writ petition, which indicates that the petitioner has already paid the amount to the respondent Nos. 1 and 2. 5. Taking note of the submissions of learned counsel for both the parties and, also considering the facts and circumstances on the record, this Court is inclined to allow this petition by setting aside the impugned cancellat....