2025 (10) TMI 599

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....ondent : Special Govt Pleader for State Tax ORDER: Heard Sri V.Veeresham, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents. 2. The petitioner's GST registration was cancelled with effect from 31.12.2023 by the order dated 13.09.2024 (Annexure P.4) in Form GST REG-19 issued under Rule 22(3) of the Te....

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....e petitioner had sought to explain the delay on grounds of illness by enclosing the medical certificates with the memo of appeal in appeal Form GST APL-01. 5. Learned Special Government Pleader for State Tax appearing for the respondents submits that the appeal has been rejected on grounds of delay. It is not clear from the pleadings as to whether there are outstanding dues against the petition....