2025 (7) TMI 779

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....itioner : 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. 3. Counsel for the petitioner is permitted to ....

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....to 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 given for revocation of registration and to start busi....

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....ration 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. However, question is that the petitioner is facing adversity ....