SUNIL SAH v. UNION OF INDIA

Introduction

The petitioner, Sunil Sah, is a shopkeeper carrying on the business of manufacturing furniture under the name Sunil Enterprises at Haldwani. He was duly registered under the CGST Act, 2017.

The petitioner’s GST registration was cancelled vide order dated 22.11.2022 on the ground that he had failed to file GST returns for a continuous period of six months, resulting in cancellation of registration under the GST law.