2025 (7) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (By Smt. Veena J. Kamath, Advocate). For the Respondents: (By Smt. Jyothi M. Maradi, HCGP). ORAL ORDER The petitioner has filed the captioned writ petition assailing the order for cancellation of GST registration dated 30.01.2019 and consequent impugned endorsement dated 25.07.2024 issued by respondent No. 2 thereby declining to entertain the revocation application. The petitioner is also a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the inputs provided by the Office Staff, was regularly filing the monthly returns under the GST Act. 3. The petitioner asserts that he was unaware of the lapse until recently when it came to light, through his current Auditor, that the previous Auditor, who had been entrusted with all GST-related compliances, had passed away in October 2017. Consequently, the monthly returns from 2017 onwards wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court to ensure compliance in accordance with law. 6. Today, a detailed memo has been filed on behalf of the petitioner, stating that the tax liability pertains only to the financial years 2017-18 and 2018-19. While the petitioner expresses readiness to comply with the assessment orders for the years 2021-22, 2022-23, and 2024-25, it is submitted that no assessment orders have been passed yet fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... per Annexure-A2, are hereby quashed and set aside. (iii) The matter is remitted to respondent No. 2 for reconsideration in accordance with law. (iv) The petitioner is granted a period of four weeks from the date of receipt of this order to file all pending returns and deposit the tax dues along with applicable interest and penalty, in accordance with law. (v) In the event the petitioner fails ....