2025 (7) TMI 1869

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....ip Kumar Agarwal. Mr. Biswaraj Agarwal. JUDGMENT SAUGATA BHATTACHARYYA, J.: 1) Affidavit of service filed on behalf of the petitioner is taken on record. 2) By presenting this writ petition, petitioner has questioned order dated 31st July, 2024 issued by the adjudicating authority under the Central Goods and Services Tax Act, 2017 (hereinafter referred to "said Act of 2017") whereby GS....

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....r to file return within the time to be stipulated by this Court subject to terms and conditions to be set fourth while disposing of this writ petition. It is also contended on behalf of the petitioner that cancellation of registration of GST certificate in effect puts the petitioner out of purview of said Act of 2017, which is not beneficial to the respondent authorities in terms of generating rev....

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....t July, 2024 leading to cancellation of GST registration of the petitioner which in effect will not prejudice revenue earning of the respondent authorities in the event registration certificate is revived. 6) Placing reliance on Subhankar Golder (supra) and Tvl. Suguna Cutpiece Centre (supra), Court finds that the petitioner can be given one more opportunity to take steps for filing return with....