2025 (1) TMI 53

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.... Petitioner : Mr. Rakesh Kumar & Mr. Parveen Kumar Gambhir , Advs For the Respondents : Mr. Harpreet Singh, SSC with Ms. Suhani Mathur , Adv ORDER 1. The writ petitioner impugns an order dated 09 December 2022 pursuant to which its registration under the Central Goods & Services Tax Act, 2017 ["CGST Act"] came to be cancelled with retrospective effect from 28 December 2018. 2. We take ....

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....tration has been cancelled. It is clarified that not applying for revocation of cancellation of registration along with the continuance of the conditions specified in clauses (b) and (c) of sub-section (2) of section 29 of the CGST Act shall be deemed to be a "deficiency" within the meaning of sub-rule (2) of rule 9 of the CGST Rules. The proper officer may compare the information pertaining to ea....

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....or registration, the proper officer shall ascertain if the earlier registration was cancelled on account of violation of the provisions of clauses (b) and (c) of sub-section (2) of section 29 of the CGST Act and whether the applicant has applied for revocation of cancellation of registration. If proper officer finds that application for revocation of cancellation of registration has not been filed....