2024 (2) TMI 596

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....ance: For the Petitioner(s) : Mr. S.A. Sheikh, Adv. With Mr. L.N. Arengh, Adv. For the Respondent(s) : Mrs. T. Yangi B, AAG with Ms. I. Lyngwa, GA JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, CHIEF JUSTICE (ACTING): 1. The petitioner company was granted GST registration certificate on 25.01.2019, which was cancelled by the respondent No. 3 vide the impugned order dated 25.04.2022....

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....orders are necessary, inasmuch as, Section-30 of The Meghalaya Goods and Services Tax Act, 2017 provides that any registered person whose registration is cancelled, may apply for revocation of cancellation of the registration in the prescribed manner within 30(thirty) days, from the date of service of the cancellation order. 4. Having heard the learned counsels for the parties and on examinatio....