TaxTMI 
TaxTMI 
2026 (9) TMI 811
X X X X Extracts X X X X
X X X X Extracts X X X X
....DHI Advocate for the Petitioner: Tadu Lampung, Kolin Dagium, Rahul Barman. Advocate for the Respondent: Marto Kato, SC Central Excise and Customs, Habung Aape, DSGI. ORDER Heard Shri M. Kamchang, learned Counsel for the petitioner. Also heard Shri Habung Aape, learned Standing Counsel for the CGSTrespondent nos. 3 & 4, Shri L. Lowang, learned Counsel for the respondent no. 2 and Shri T....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the district of Keyi Panyor. The petitioner's firm has been registered under the Goods and Services Tax Act, 2017 bearing Registration No. 12BGOPN7131A1ZS with effect from 01.02.2024. 5. It is the case of the petitioner that due to financial constraints he could not continue his business activities and consequently failed to file GST returns. A system generated show cause notice dated 08.0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gned order dated 12.10.2025, the GST registration of the petitioner has been cancelled on account of non-filing of returns. 7. Shri Kamchang, learned counsel for the petitioner submits that since the cancellation order was passed on 12.10.2025 and the statutory period for seeking revocation has already expired, coupled with the restriction on filing returns after the expiry of three years from ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion is similar to the one considered in similar matters decided by this Court. Therefore, they submit that they would have no objection if a similar direction is passed in this present writ petition also. 10. I have considered the submissions of the learned counsel for the parties and also perused the order dated 29.04.2025, passed in Rakhe Achi (supra). 11. Having considered the rival subm....