2023 (3) TMI 1563

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....r the Respondent : SHOBHIT SAHARIA Mr. Ashish Agarwal and Mr. Tarun Pande, learned counsel for the petitioner. Mr. Shobhit Saharia, learned counsel for the respondents. Petitioner runs a Restaurant, which was registered under the provisions of Central GST Act, 2017. His registration has been cancelled vide order dated 16.08.2022 for his failure to furnish returns for a continuous period o....