2026 (7) TMI 315

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....Mr. Bijitesh Mukherjee. Mr. Ram Chandra Agarwal. ORDER 1. The petitioner in the instant case challenges inter alia, the cancellation/suspension of GST registration for non-filing of monthly returns and seeks restoration of registration to continue business. 2. The learned counsel appearing for the petitioners submit that the petitioner being a farmer producer company incorporated to suppo....

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....nalty or may be determined by the prayer officer and to file returns on a regular basis. 6. Learned appearing for the Additional Government Pleader vehemently opposes the same and submits that the undue delay caused in not filing the monthly returns cannot be condoned and is not permissible in the eye of law. 7. It is contended that Section 29(2)(c) of the CGST Act, 2017 mandates cancellatio....