2025 (5) TMI 2138

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....overnment Advocate (T) ORDER Heard Mr. S. Bharanidharan, learned counsel appearing for the petitioner and Mr. V. Prashanth Kiran learned Government Advocate (T)who takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the first respondent da....

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....ed by the respondent for cancellation of GST Registration of the petitioner. 4. The learned Government Advocate (T) for the respondents while confirming that the GST registration of the petitioner has been cancelled by the respondent vide impugned order dated 17.7.2024, he fairly submits that since the petitioner has come forward to pay the entire tax liabilities, the prayer sought for by the pet....

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..... 6.1 In view of the above, this Court is inclined to revoke the impugned order passed by the respondent canceling the GST registration of the petitioner. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:- (i) The petitioner is directed to file returns for the subject period till date, if not filed, together with tax dues along with inte....