2025 (10) TMI 245

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.... Shri Yogesh Singhal - Advocate for the petitioner. Shri Ankur Mody - Additional Advocate General for the respondents/ State. ORDER Per: Justice Anand Pathak 1. Present petition is preferred under Article 226/227 of the Constitution of India taking exception to the order dated 14/05/2025( Annexure P/1) passed by the Joint Commissioner State Tax Gwalior Division whereby appeal preferre....

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....egistration and to start business again, then he would not be prejudicially affected and he would start his business again. 4. Learned counsel for the respondents referred different provisions viz. Section 25, 29 and 30 of the the Central Goods and Services Tax Act, 2017 and Rule 21 (a) and (h), Rules 22 and 23 of the Central Goods and Services Tax Rules, 2017 and submits that the petitioner wa....

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....ioner is facing adversity and wants to go again into the main stream of tax regime, therefore, it would be in the interest of department/revenue also to take the petitioner into regular main stream as part of formal economy, so that he may conduct business while giving regular tax to the authority. 7. Therefore, the impugned orders dated 05/06/2024 (Annexure P/2) and 14/05/2025 (Annexure P/1) a....