2021 (11) TMI 333

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....IJU ABRAHAM Appellant: By Adv Latheesh 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 stip....

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.... envisages more than one contingency including the non-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 disc....