2025 (1) TMI 116

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.... the Respondent: Mr. Rajeev Aggarwal, ASC with Mr. Shubam Goel & Mr. Mayank Kamra, Advs ORDER 1. The writ petitioner is aggrieved by the order dated 08 April 2022 pursuant to which its Goods and Services Tax ['GST'] registration has been cancelled on an allegation of non-filing of returns. The order would seem to indicate that no tax liability stands foisted upon the petitioner nor are there any....

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.... section 30,] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount....