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2023 (2) TMI 1284

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..... oordinate Bench of this Court in M/S SHIRDI PACKAGING VERSUS COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE DEHRADUN, STATE TAX OFFICER RUDRAPUR [ 2023 (1) TMI 1365 - UTTARAKHAND HIGH COURT] , where it was held that we dispose of the writ petition giving liberty to the petitioner to file an application before the State Tax Officer, Rudrapur, Sector-2, Uttarakhand ventilating his grievan .....

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..... ods and Services Act, 2017 (CGST Act). His registration has been cancelled by order dated 17.09.2022 for non-submission of GST returns for six consecutive months. 2. The reliefs sought in the writ petition are as follows:- (i) Issue a writ, order or direction, in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 17.09.2022 (contained .....

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..... ve an application for revocation of cancellation order, under Section 30 of Central GST Act, within two weeks. 6. With his application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding tax and dues of Goods and Service Tax with his application. If he makes the application within stipulated time, the Competent Authority shall consi .....

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