Registration under GST — Petitioner is aggrieved by cancellation of his GST Registration by respondent No. 2/Superintendent, CGST vide order dated 13.03.2020. The ground for cancellation, as indicated in the said order is that petitioner had not filed GST return for more than six months. Petitioner submitted that he had cleared his entire tax liability upto February, 2020 and aforesaid liability is only on account of outstanding demand of interest towards delayed payment of tax. petitioner has relied upon Section 80 of CGST Act which provides for payment of tax and other amount in installments. He further submits that his client is ready and willing to pay entire amount of interest/tax in installments. the respondents submits that if petitioner makes fresh application to the Commissioner, CGST under Section 80 of CGST Act along with some upfront amount, then the Commissioner, CGST shall look into the request to be made by the petitioner and take appropriate decision. — Shreya Life Sciences Private Limited Vs. Superintendent AE-1 CGST Commissionerate, Superintendent of CGST Roorkee District Haridwar, Commissioner CGST Commissionerate Dehradun [2020] 22 TAXLOK.COM 088 (Uttarakhand)