2022 (9) TMI 1668

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....- -<br>GST<br>Honourable Mr. Justice Suman Shyam For the Petitioner : MR. A K GUPTA For the Respondent : Asstt. S.G.I. ORDER 1. Heard Mr. R.B. Mishra, learned counsel for the writ petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST, appearing for the respondents. 2. The petitioner firm is engaged in the business of Hotel and Resorts and, therefore, is required to have GST re....

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...., any immediate relief can be granted to the petitioner. 5. Today, when the matter is called up, Mr. Keyal submits on instruction that cancellation of the GST registration of the petitioner can be revoked with immediate effect if it files up-to-date return and pays the tax amount due along with other statutory due as per Rule 23 of the CGST Rules, 2017. 6. Mr. Mishra, learned counsel for the pet....