2025 (7) TMI 779

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....Shri Justice Hirdesh For the Petitioner : Shri Ajay Pratap Singh - Advocate For the Respondents : Shri Praveen Surange - Advocate ORDER PER: JUSTICE ANAND PATHAK 1. Heard on I.A. No.7133/2025, an application for impleadment of respondent No.4 as party respondent. 2. On due consideration, for the reasons stated in the application and in the interest of justice, I.A. is allowed. ....

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....t submit GST returns from the year 2021, resulting into cancellation of his registration vide order dated 07/11/2022. 7. It is the grievance of the petitioner that sufficient opportunity of hearing was not given to the petitioner. If the hearing had been given, then he would have shown his reason for non-submission of GST returns. However, he fairly submits that if cost is imposed and chance is....

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....Thereafter, vide order dated 07/11/2022 (Annexure P/3) registration of petitioner's firm was cancelled. When appeal was preferred, then appellate authority dismissed the appeal vide order dated 13/08/2024 (Annexure P/5) on the ground of delay. Therefore, it is not a case where opportunity of hearing was not provided to the petitioner. It was very much provided but thereafter order was passed. ....