2024 (10) TMI 1026

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..... Heard learned counsel for the parties. 2. Petitioner is engaged in providing transportation services. He had GST registration with the respondent-department under Central Goods and Services Tax (CGST) Act 2017. The GST registration of the petitioner was cancelled by the respondent, herein, vide impugned order dated 02.08.2023 for the reason of not conducting business from the declared place. 3. .....

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..... move an application, under Section 30 of the Central GST Act, for revocation of cancellation of his GST registration within three weeks. The petitioner is directed to furnish all the GST returns which he failed to submit and will also deposit the outstanding tax and dues of Goods and Service Act with his application. If such application is made by the petitioner within three weeks from today, the .....

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