TaxTMI 
TaxTMI 
2026 (9) TMI 630
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....nion of India: Mr. Dilip Kumar Agarwal Mr. Biswaraj Agarwal. ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. The present writ petition has been filed, inter alia, challenging the order of cancellation of registration of the petitioner under the WBGST/CGST Act, 2017. 3. It is the petitioner's case that on 13th May, 2024 the petitioner was served with a....
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.... (MAT 639 of 2024) on 9th April 2024, it is submitted that in similar circumstances, similar order of cancellation of registration had been set aside, subject to the condition that the petitioner files returns for the entire period of default, pays requisite amount of tax and interest and fine and penalty. He submits that this Court may be pleased to set aside the order of cancellation and allow t....
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....g of returns. It is not the case of the respondents that the petitioner had been adopting dubious process to evade tax. Taking note of the fact that the suspension/revocation of license would be counterproductive and works against the interest of the revenue since, the petitioner in such a case would not be able to carry on his business in the sense that no invoices can be raised by the petitioner....
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....the petitioner complies with the directions/conditions noted above, within 4 weeks from the date of receipt of the server copy of this order, the petitioner's registration under the said Act shall be restored by the Jurisdictional Officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition wo....