2026 (9) TMI 720

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....or the Respondent: None. ORDER 1.0 Mr Baiju Daniel, Ld Deputy Commissioner, CGST, appeared as AR for the Appellant and None appeared for the respondent. 2.0 Heard the Ld Deputy Commissioner appearing as AR for the Revenue (CGST). No one appeared for the respondent taxpayer. 3.0 The facts of the case is that the present appeals is filed by the Revenue (CGST) against the order of the fir....

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....m GST Reg19 Ref No. ZA320326023534Y dated 13-3-2026 on account of non-filing of returns for a continuous period of 6 months with effect from 3-2-2026. The subsequent cancellation of registration on an independent statutory ground has rendered the matter infructuous as the registration does not presently remain in force. In the light of the above facts and circumstances, it is submitted that the pr....