2025 (9) TMI 1523

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....tion of the Petitioner's GST registration. 4. The learned Counsel for the Petitioner states that the issue raised in this Petition is substantially covered by this Court's order made in the morning session, i.e., on 20 September 2025, in the case of Azaria Corp LLP vs the Deputy Commissioner of State Tax WP/443/2025. He submits that material facts are similar and therefore, by following the reasoning in the said order, relief should be granted to the Petitioner. 5. Ms Majumdar, the learned Counsel for the Respondents 1 to 3, submits that she has no instructions to make any statement on the issue of restoration of cancellation, but having regard to the decisions in the cases of Stanley Aphonsus D'silva Vs The State of Maharashtra throu....

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....bruary, 2023 11.10.2023 Nil Nil 4750 4750 1000 1000 March, 2023 20.10.2023 71883 71883 0 0 250 250 April, 2023 14.06.2024 34102 34102 6487 6487 1000 1000 May, 2023 27.06.2024 61678 61678 6576 6576 1000 1000 June, 2023 27.06.2024 Nil Nil 11345 11345 1000 1000 9. The decisions referred to in paragraph 5 assist the case of the Petitioner. However, in those cases, a concession was made on behalf of the Respondents that if all dues are cleared along with interest and late fees, the Respondents will have no objection to the restoration of the registration. In this matter, Ms Majumdar expressed her inability to make any concessio....