2026 (4) TMI 1501

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....AV Counsel For The Petitioner : Sri. Balram R Rao., Advocate Counsel For The Respondents : Sri. Aravind V. Chavan, Advocate For R1; Sri K. Hema Kumar, Aga For R2 ORAL ORDER: Sri. Aravind V. Chavan, learned counsel accepts notice for respondent No.1. Sri. K. Hemakumar, learned Additional Government Advocate accepts notice for respondent No.2. 2. Petitioner has challenged the order of....

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....he petitioner on terms as the only ground for cancellation is non-filing of returns for a continuous period of 6 months. 6. Learned counsel for the petitioner submits that there was a genuine cause for non-filing of returns as the petitioner was unwell during the relevant point of time. 7. It is to be noticed that the ground for cancellation of registration is on the premise that petitioner ....