HC set aside order cancelling GST registration

Mayank Sikarwar Vs State of U.P. (Allahabad High Court) The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 19.9.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as ‘the Act), the petitioner filed an application for the revocation of the cancellation order. When, however, the application was rejected on 10.1.2020, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 13.2.2020, in the absence of Tribunal, the instant wr...