2025 (10) TMI 484

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....ADAV Appearance: For the petitioner: Shri Rakshit Gupta - Advocate. For the respondents/State: Shri Vivek Khedkar - Additional Advocate General/Senior counsel with Shri Sohit Gupta - Government Advocate. 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 22/01/2025( Annexure P/2) ....

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....addition of bank account. However, he fairly submits that if cost is imposed and chance is given for revocation of registration 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 Central Goods and Services Tax Act, 2017 and Rule 21 (....

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....o the petitioner. It was very much provided and thereafter order was passed. However, question is that the petitioner 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....