2023 (1) TMI 238

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....E HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel representing Mr. B.Narasimha Sarma, learned counsel for respondent Nos.1 & 2. We have also heard Mr. B.Mukherjee, learned counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.3. 2. By filing this petiti....

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....registration should not be cancelled on the ground that petitioner had failed to furnish returns for a continuous period of six months. Petitioner filed a detailed objection on 03.10.2021. However, 2nd respondent did not consider the objection raised by the petitioner and passed the impugned order dated 29.10.2021 cancelling the GST registration of the petitioner though clarifying that such cancel....

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.... not paying the same to the exchequer and failed to file the returns in time. Further, the cancellation of registration under section 29 (3) of the CGST Act, 2017 as amended, shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not ....