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    <title>2025 (3) TMI 1487 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC disposed of petition challenging GST registration cancellation notice and order. Petitioner failed to file periodic returns for over six months. Court rejected petitioner&#039;s argument that notice and order were unsigned, noting they were uploaded on GSTN Portal requiring digital signature verification by State Tax Officer. Considering petitioner is a lady proprietor, court granted one more opportunity in interest of justice, directing petitioner to file revocation application within two weeks with all requisite documents, returns from April 2022 onwards, and proof of tax, interest and penalty deposits.</description>
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      <description>Gujarat HC disposed of petition challenging GST registration cancellation notice and order. Petitioner failed to file periodic returns for over six months. Court rejected petitioner&#039;s argument that notice and order were unsigned, noting they were uploaded on GSTN Portal requiring digital signature verification by State Tax Officer. Considering petitioner is a lady proprietor, court granted one more opportunity in interest of justice, directing petitioner to file revocation application within two weeks with all requisite documents, returns from April 2022 onwards, and proof of tax, interest and penalty deposits.</description>
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