2021 (9) TMI 518

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.... 25-8-2021<br>WP(C) NO. 17123 OF 2021 - -<br>GST<br>THE HONOURABLE MR. JUSTICE A.M.BADAR PETITIONER: ADV LATHEESH SEBASTIAN RESPONDENTS: SRI.SREELAL.N. WARRIER, SC, SRI, P.VIJAYA KUMAR, ASGI JUDGMENT Heard the learned counsel appearing for the petitioner. According to the learned counsel for the petitioner, the registration of the petitioner under the CGST Act was cancelled on account of non-f....

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....tice, Ext.P2 on 14.01.2019. The reason for cancellation of registration as found in the order at Ext.P3 dated 14.01.2019 is suo motu cancellation due to non-filing of returns. It appears that the petitioner-Company had filed an application for revocation of cancellation of registration. But, that application was also rejected as it was filed after 90 days of the order cancelling registration of th....