GUWAHATI, India, March 18 -- Gauhati High Court issued the following order on March 16:
1. Heard Mr. M. Barman, the learned counsel appearing on behalf of the Petitioners and Mr. B. Gogoi, the learned Additional Advocate General appearing on behalf of the Respondents.
2. The Petitioners herein are aggrieved by the cancellation of their registration in terms with Section 39 of the Central Goods and Service Tax Act, 2017 (for short, 'the CGST Act of 2017').
3. The materials on record reveal that the Petitioner No.1 is a partnership firm duly registered under the provisions of the Central Goods and Service Tax Act, 2017 (for short 'the Act of 2017') and the Petitioner No.2 is its partner and authorized representative. The Petitioners upon...