2026 (6) TMI 617

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....: Sri Ullewad Sai Charan Counsel for the Respondent : Sri Swaroop Oorilla, learned Special Government Pleader for State Tax ORDER: Learned counsel Sri Ullewad Sai Charan appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1 to 4. 2. The Goods and Services Tax (GST) registration certificate of the petitioner beari....

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....s NIL as the business was temporarily suspended. Therefore due to his serious health issues and financial losses, no returns were filed during that period. The petitioner was also unaware of the show cause notice. There is no intentional delay. Though the petitioner has sought to file an application for revocation of cancellation of GST registration certificate but the GST portal does not permit t....