2025 (7) TMI 1822

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....spondents No. 1 and 2.   For the Respondents: Ms. Sharmila Patial, Additional Advocate General No. 3 and 4-State. SANDEEP SHARMA, J. (ORAL) The instant petition has been filed for grant of the following substantive reliefs:- "i) Issue a writ in the nature of certiorari for quashing of order dated 22.07.2025 issued by the respondent No. 2 as in (Annexure P-12) where in respondent No. 2 ....

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....Respondent No. 3 rejected the application for revocation of the GST registration vide order dated 12.03.2024 and the appeal filed against the same was dismissed by respondent No. 2 only on account of its being barred by 10 months and 14 days. 3. We really wonder why and how respondent No. 2 could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of 10 m....

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....e Assistant Commissioner (Circle) W.P. Nos. 18537 of 2022 and etc.-Madras High Court. 5. Civil Writ Petition No. 14521/2022 titled Poonamchand Saran vs. Union of India and others along with connected matter, decided on 29.09.2022. 5. It cannot be disputed that the petitioner would not be able to continue with his business in absence of registration and thus would be deprived of his livelihood....