2026 (10) TMI 80

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....Mr.S.M.Deenadayalan, Sr. SC ORDER The petitioner was earlier registered under GSTIN 33AAOFV3304Q1ZQ. Said registration was cancelled by order dated 16.05.2022. Intending to resume business, the petitioner applied for a fresh registration on 08.06.2026. The request for registration was declined under order dated 15.06.2026, which is impugned herein. 2. Adverting to the rejection order, lea....

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....provisions of section 10 or section 51 or section 52, shall furnish, electronically, subject to such conditions and restrictions and] in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall, subject to such conditions and rest....