2022 (12) TMI 261

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....HON'BLE ROHIT RANJAN AGARWAL, J. Heard Sri Punit Kumar Upadhyay, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. The present writ petition assails the order passed by respondent no. 3, Assistant Commissioner, Sector- 9, Uttar Pradesh Goods and Services Tax, Varanasi (A), Varanasi cancelling the registration of the petitioner and order of appell....

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....(d) of the Goods and Service Tax Act (hereinafter called as GST Act), the petitioner has not commenced his business within six months and he has taken voluntary registration. Learned counsel for the petitioner submitted that as the business of petitioner is of construction, the business could not be commenced within the period as given under the Act, as such the return could not be filed. He furt....