2025 (7) TMI 1862

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....Vaishali Gupta, Adv. ORDER This hearing has been done through hybrid mode. CM APPL. 39189/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 9237/2025 & CM APPL. 39190/2025 3. The present petition has been filed on behalf of the Petitioner-Kamal Kindra under Article 226 of the Constitution of India inter alia assailing the order dated 4th Aug....

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....as issued by the Respondent No. 3 due to non-filing of GST returns for a period of six months. Subsequently, on 4th August, 2021 the Respondent No. 3 cancelled the Petitioner's GST registration w.e.f. 1st July, 2017. 6. The Petitioner, being aggrieved by the same, filed an appeal before the Appellate Authority which was dismissed on 27th March, 2024 on the ground of being barred by limitation. ....