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SWAL GHATI CHOLIA NRITYAK DAL SAMITI vs. SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX
(Uttarakhand High Court)

Hon'ble Judges:

PANKAJ PUROHIT
Pet. Counsel
Pankaj Tiwari
Res. Counsel
Shobhit Saharia

Petitioner / Applicant

SWAL GHATI CHOLIA NRITYAK DAL SAMITI

Respondent SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX
Court Uttarakhand High Court
State

Uttarakhand

Date Nov 13, 2024
Order No.

Writ Petition Misc. Single No. 3118 of 2024

Citation

2024(11) TAXREPLY 11821
Original Order
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ORDER

ORDER Hon’ble Pankaj Purohit, J. ( Oral ) Heard learned counsel for the parties. 2. By means of this writ petition, petitioner has challenged the cancellation of Registration bearing reference No.ZA0509220111137 dated 14.09.2022 (Annexure No.1), Show Cause Notice for cancellation of registration bearing reference No.ZA050922002737M dated 04.09.2022 (Annexure No.2) and for a direction to respondent to revive the GST registration 05AAGAS2490D1ZO of the petitioner. 3. Petitioner is a proprietorship firm who runs a business under the name and style of ‘Swal Ghati Cholia Nrityak Dal Samiti’. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”). 4. The registration of the petitioner has been cancelled by respondent vide order dated 14.09.2022 for non filing of the GST return for a continuous period of six months. 5. Learned counsel for the petitioner contends that now the petitione....

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