2025 (9) TMI 1528

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....br>Hon'ble Shri Justice Vivek Rusia And Hon'ble Shri Justice Binod Kumar Dwivedi For the Petitioner : Shri Gagan Tiwari, learned counsel For the Respondents : Shri Prasanna Prasad, learned counsel ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed the present petition under Article 226 of the Constitution of India being aggrieved by the order dated 23.12.20222 passed un....

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....ment. 03. Vide order dated 04.09.2025, Shri Prasanna Prasad, learned counsel for the respondents was directed to obtain instruction in the matter. Upon instruction, Shri Prasad, learned counsel submits that if the petitioner is willing to pay the tax and penalty, then GST registration will be restored, but there is no provision to grant of benefit of installment. 04. In the present case, the....

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.... in filing petition, suit, application, appeal and other quasi proceedings within the period of limitation prescribed under the general law or under any special law; both Central or State due to outbreak of COVID - 19 Pandemic. First time on 23.03.2020 the Apex Court directed for extension of period of limitation in all the proceedings with effect from 15.03.2020. The limitation was relaxed for th....

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....uld have expired during the period between 15.3.2020 till 28.2.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply." 06. Therefore, there was bonafide reason....