2021 (11) TMI 333

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....theesh Sebastian Respondents: Tanuja Roshan CGC JUDGMENT S.V. Bhatti, J. Heard Adv. Latheesh Sebastian and Adv. Thanuja Roshan for parties. 2. Writ petitioner is the appellant. The appellant challenged Exts.P8 and P9 and also, prayed for a direction for expeditious consideration of representation made by the appellant before the expiry of time stipulated in Ext.P7 notification. The appellant ....

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....filing of periodical returns by a registered dealer. The endeavour of appellant is to firstly, secure recall of cancellation of registration under CGST Act and avail the option provided by Ext.P7 notification. 4. We have taken note of the submissions. 5. The learned Single Judge was pursuaded, in our view rightly not to exercise his discretionary jurisdiction on the ground that the appellant had....