2026 (3) TMI 191

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....onsequent to the said proceedings, the petitioner's Electronic Credit Ledger was also blocked on 20.09.2023. The same was later withdrawn / revoked on 12.01.2026, after a second inspection of the premises. 3. The learned counsel for the petitioner, therefore, submits that the impugned cancellation of the GST registration deserves to be revoked. 4. The learned Government Advocate, on the other hand, submits that the petitioner may be given liberty to file an application for revocation of the cancelled GST registration in terms of Section 30 of the respective GST Enactments. 5. Considering the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent, and taking note of the fact....

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....se petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach. 229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:- i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within ....