2026 (8) TMI 772

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....er : Sri K.P. Amarnath Reddy Counsel for the Respondent : Sri Dominic Fernandes,(Senior Standing Counsel for CBIC) ORDER: Learned counsel Sri K.P. Amarnath Reddy appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent No.1. 2. Heard learned counsel for the parties. 3. Goods a....

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....vocation of cancellation by the impugned order dated 03.06.2026 in Form GST REG-05. 4. The petitioner has approached this court seeking an opportunity to file a reply to the show cause notice, as the compliance of payment of due interest has already been made and acknowledged by respondent No.1. Only on account of lapse on behalf of the Consultant of the petitioner, the application for revocati....

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.... fit and proper in the circumstances of the case. 6. On consideration of the rival submissions of the parties and the material attendant facts noted above, it appears that the only discrepancy pointed out in the show cause notice for rejection of application for revocation of cancellation of registration i.e., payment of interest for delayed payment of tax, was duly complied by the petitioner a....