2025 (10) TMI 540

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....oner : Kamal Saxena, Eddie Payeng, Wanglak Wangsa, Moni Bori. Advocate for the Respondent : Marto Kato, DSGI. JUDGMENT (ORAL) Heard Ms. M. Bori, learned counsel for the petitioner. Also heard Ms. Y. Gao, learned counsel appearing on behalf of Mr. M. Kato, learned DSGI for respondent No. 1/Union of India and Mr. M. K. Boro, learned Standing Counsel CGST, for the respondent Nos. 2 & 3. 2....

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.... 5. It is the contention of the petitioner that he could not continue to run his business due to health and other pressing issues and consequently failed to file GST returns since the year 2022, for which a notice was issued to the petitioner for not furnishing the returns for a continuous period of more than a year. By the aforesaid notice, he was directed to furnish the return within 15 (fift....

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....d jurisdiction to condone the delay beyond one month after the expiry of three months, the petitioner having no other alternative has decided to approach this Court directly instead of preferring an appeal. 8. Ms. Bori, learned counsel for the petitioner, by referring to the order dated 04.04.2025, passed in WP(C)117(AP)/2025 (Shivan Dakpe Vs. Union of India and Others), wherein the coordinate ....

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..... Thereafter, vide impugned order dated 07.03.2022, the GST registration of the petitioner has been cancelled with an observation that the cancellation of registration shall not affect the liability to pay tax and other dues. 12. Having considered the submissions of the learned counsel for the parties and the orders passed by this Court including the order dated 04.04.2025 in the case of Shivan....