9911796707
TMI Blog2023 (1) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate) For the Respondents : (By Sri. Hema Kumar., AGA) ORDER In this petition, the petitioners have sought for the following reliefs: "(i) Issue a writ in the nature of Mandamus or any other writ to issue a writ/order/direction in the nature of Mandamus or any other writ or writs as deemed fit by this Hon'ble Court to direct to quash the impugned order bearing No.ZA290322210147X dated 29. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, sufficient cause and unavoidable circumstances. It is also submitted that the learned counsel also submits that the petitioner has paid the entire tax payable upto to the date of cancellation and for the subsequent period also and certain amount has been deposited by the petitioner before the concerned respondents. Aggrieved by the impugned order dated 29.03.2022 passed by respondent No.1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THROUGH ITS PROPRIETOR V/S ETO-CUM-PROPER OFFICER AND ANOTHER -2022 (6) TMI 463; 5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and same is liable to be dismissed. 6. Perusal of the material on record and Section 107 of the CGST Act, 2017 will indicate that as against an order passed by respondent No.1 canceling the registration of GST, the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the material on record and specific assertion on the part of the petitioner that it was not possible for him to seek revocation of the cancellation order on account of the Covid-19 pandemic and till disposal of the appeal by the respondent-Appellate Authority, the said explanation offered by the petitioner in not seeking revocation of the cancellation within a stipulated period of 30 days under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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