Writ accepted in case of cancellation of GST registration due to non-formation of GST Tribunal

Abiswathika Infra Vs State of Andhra Pradesh (High court of Andhra Pradesh) Andhra Pradesh High Court allowed the writ petition in the matter of cancellation of GST registration on account of non-filing of GST return as GST Tribunal has not been constituted. Facts- The petitioner seeks writ of mandamus declaring the order in Ref.No.ZA370122025616U, dated 20.01.2022 issued by the 4th respondent cancelling the Goods and Service Tax registration of the petitioner firm on the ground that the petitioner firm did not submit returns for a continuous period of six (6) months but without providing an o...