JUDGMENT

The petitioner is a registered taxpayer under the provisions of the CGST/KSGST Act. The petitioner is aggrieved by the cancellation of registration of the petitioner and the rejection of the application submitted by the petitioner for revocation of the said order of cancellation. 2. The facts that led to the filing of this writ petition are as follows:

Earlier, the petitioner was issued with a notice, proposing to cancel the registration, on the ground that, the petitioner failed to submit the returns for the months of March, 2023 to September, 2024. It was followed by Ext.P2 order of cancellation, by which, the registration was cancelled with effect from 07.10.2024. Even though an application was submitted by the petitioner to revoke the order of cancellation of registration on 11.12.2024, the same was rejected as per Ext.P3 order dated 20.12.2024, on the reason that, the petitioner failed to submit the pending returns. It is pointed out that, the petitioner submitted returns only for the month of March, 2024 and April, 2024. This writ petition is submitted by the petitioner in such circumstances, challenging Ext.P3 and also seeking a direction to the 2^nd respondent to pe