2022 (11) TMI 278

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.... Sumanth For the Petitioner : Mr.V.Srikanth For the Respondents : Mr.K.S.Ramasamy, Junior Standing Counsel And Mr.A.P.Srinivas, Senior Standing Counsel ORDER The petitioner challenges an order dated 30.09.2020 cancelling its registration under the provisions of Central Goods and Services Tax Act, 2017 (in short 'Act'). 2.While filling in the form for registration, the factor....

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....of the same, in terms of the revisional remedies available. The counter does not dispute the explanation put forth by the petitioner or state that the error was not caused on account of an inadvertent mistake. 4.In light of the aforesaid and in the interests of substantial justice, I accept the explanation tendered by the petitioner and hold that the request for cancellation was only a simple a....