ALLAHABAD HIGH COURT [Chemsilk Commerce Pvt. Ltd Vs State of U.P. And Another]
1. Having heard Shri Shubham Agrawal, learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner`s registration under the UPGST Act, 2017 was cancelled on 6.5.2019 w.e.f. 31.1.2019. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration.