2026 (7) TMI 1426

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....AD For the Petitioner : By Sri. E.I. Sanmathi., Advocate For the Respondents : By Sri. K. Hema Kumar, Aga ORAL ORDER: The petitioner, a proprietary concern, has impugned the order dated 15.09.2023. The first respondent, by this impugned order, has cancelled the petitioner's GST Registration on the ground that the petitioner has failed to furnish Returns for the period 2021-22. The ....

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.... the petitioner could have filed returns showing bona fides and failure in these regards has resulted in a denial of reasonable opportunity. 3. Mr. K. Hema Kumar submits that the petitioner, as a registered taxpayer is under an obligation to file the returns without waiting for initiation of proceedings to file the returns and that this Court may consider that this is not the first instance tha....