2025 (4) TMI 622

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....s (ACSC), N.C. Gupta ORDER 1. Having heard Sri Ajay Kumar Kashyap, learned counsel for the petitioner and Sri Nimai Dass learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 09.12.2021 w.e.f. 30.11.2021. It is not the case of the revenue that the said registration has ever been revived or that the pe....