HC: Absent mandatory continuous 6-month return-default, quashes order passed for 'registration cancellation'

HC quashes order passed for cancellation of registration citing absence of mandatory 6 months' continuous default in filing the returns; Finds that show-cause notice to cancel the registration was correctly issued on account of the alleged non-filing of returns for a continuous 6 months' period, however, on the said date, the assessee filed returns for one of the default month; States that as the filing of the return is through on-line process, Revenue cannot be blamed for be...