Petition to Restore GST Registration Dismissed; Court Directs Submission of Representation to Authorities.

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....Cancellation of GST registration of the petitioner - The high court observed that, no mandatory order can be passed directing the authority to restore the GST registration of the petitioner as such order will be in contradiction to the provisions of Section 30 and the proviso to the said section. - The High court dismissed the petition. - The petitioner directed to file representation, before GST authorities, within two weeks from date, indicating the reasons as to why the returns could not be filed with documentary evidence to justify that the situation led to non-filing of returns.....