2025 (6) TMI 1656

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....GI Advocate. ORDER PER Heard Mr. K. Tana, learned counsel for the petitioner. Also heard Mr. M. Kato, learned DSGI and Mr. T. Kipa, learned Standing Counsel, CGST for the respondent nos.2 and 3. 2. Having considered the nature of issue involved in this petition and as agreed to by the learned counsel for the parties, this present writ petition is taken up for disposal at the motion stage.....

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....elf as a proprietor under GST Act 2017, his login credentials was lost as the owner of the said cyber cafe has closed his shop and no proper address was known of the said cafe owner, due to which the petitioner could not file his GST returns. However, the petitioner submitted an application to the Superintendent of GST, for change of his login credentials on 05.04.2025. 5. The petitioner was is....

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....lt returns which the petitioner has filed has been accepted by the GST authorities up to the date of cancellation including the penalties, the petitioner is ready to file the returns with the penalties to the remaining period, if the cancellation of the GST is revoked. The learned counsel for the petitioner has placed reliance of the orders of this Court passed in WP(C) 7057/2024 (Krishanu Borthak....

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.....2025 as well as agreed to by the learned counsel for the parties, I am of the considered view that the orders dated 03.01.2025 and 24.02.2025 passed in Krishanu Borthakur (supra) and Ms Yassung Yangfo (supra) would cover the case of the petitioner and accordingly, the petitioner would be entitled to be provided with the similar relief as granted in the above two cases. 9. In view of above, thi....