2025 (2) TMI 1149

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....uguna Photo Studio and Gift Center having principal place of business at Bhimtal. Petitioner deals as a service provider. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short "the CGST Act, 2017"). 3. The registration of the petitioner has been cancelled by the respondent vide order dated 07.08.2023 for non filing of the GST return for a considerable period. 4. L....

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....s between the parties, the matter is covered by the order passed in WPMS No.2285 of 2024, the present writ petition is also decided in terms of the said order. The petitioner shall be at liberty to move an application for revocation or cancellation of the order under Section 30(2) of the CGST Act, 2017, within two weeks. 9. With this application, the petitioner shall also furnish all the GST retu....