ANWAR HUSAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner is a proprietorship firm who runs a business under the name and style 'Azazi Fabrication' situated in Haldwani. Petitioner deals with fabrication work. 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 respondent no.3 vide order dtd. 16/3/2023 for non filing of the GST return for a continuous period of six months.