2024 (2) TMI 599

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....e Petitioner : Sheo Shankar Verma For the Respondent : C.S.C. ORDER HON'BLE ALOK MATHUR, J. 1. Heard Shri Sheo Shankar Verma, learned counsel for petitioner, learned Standing Counsel for the State and perused the material available on record. 2. The petitioner has filed this petition being aggrieved by the appellate order dated 21.09.2023 passed by the Additional Commissioner Gr....

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.... petitioner as to why registration be not cancelled. The reason for cancellation was shown as non-commencement of the business of the tax payer within six months from the date of its registration. It is stated that due to the ill health, the petitioner could not respond to the said notice and subsequently, the GST Registration was cancelled by the order of the Assistant Commissioner, Lucknow only ....

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....naging Director, namely, Shivam Kumar was suffering from Tuberculosis during the said period. It has further been stated that the petitioner had deposited all pending amount of the GST along with late fee and interest and the receipt dated 31.05.2023 has also been annexed to demonstrate the same. 7. The cancellation of the registration has a very serious consequences and accordingly, considerin....