JUDGMENT

The petitioner is doing business of trade of timber logs and is a registered taxpayer under the provisions of CGST/KGST Act. The grievance of the petitioner is against Ext.P2 order of cancellation of registration under Section 29 (2) (e) of the Act, alleging that the registration was obtained by means of fraud, willful misstatement and suppression of facts. According to the respondents, the petitioner does not conduct any business from the declared place of business/place of business not found. The petitioner submitted an application physically, to revoke the order of cancellation, but, the same was not entertained. Later, an online application was submitted, along with an application to condone the delay in submitting an application for revocation of the order of cancellation on 18.09.2025. However, as per Ext.P4, the said application was rejected and this writ petition is submitted challenging the same.

2. I have heard Sri.R. Muraleedharan, learned Counsel for the petitioner and Sri.Arun Ajay Shankar, the learned learned Government Pleader for the respondents. 3. The main contention raised by the learned Counsel for the petitioner is that, Ext.P4 order, by which the app