2025 (10) TMI 1119

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....for the petitioner and learned Assistant Government Pleader Ms. Nimisha Parekh for the respondent State. 2. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Nimisha Parekh waives service of notice of rule on behalf of the respondent State. 4. By this petition under Article 226 of the India, the petitioner has prayed to quash and set aside the order passed by the appellate authority dated 26.09.2024, orders dated 12.01.2023 and 05.04.2023 cancelling the registration certificate of the petitioner and the show cause notice dated 03.01.2023. 5. The....

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....revocation of cancellation of registration dated 05.03.2022. It is the case of the petitioner that on 12.05.2022 a show cause notice for rejection of the application for revocation of cancellation of registration was issued on account of discrepancy involved to the documents. 5.5. The petitioner submitted reply to the show cause notice and the respondent authority by way of order dated 14.06.2022 passed an order of revocation of cancellation of the registration. It is the case of the petitioner that third show cause notice dated 18.06.2022 was issued under Rule 22(1) of the GST Rules on the ground of non-furnishing of the returns for the continuous period of six months. The petitioner vide reply dated 27.06.2022 admitted the willingness ....

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.... 6. Learned advocate Ms. Vidhi Katorwala for learned advocate Mr. Hiren J. Trivedi for the petitioner submitted that the order for cancellation of revocation application was passed on the ground that the petitioner has failed to furnish returns as there was prolonged financial hardship faced by the petitioner which rendered them unable to perform the routine responsibilities. This prolonged financial crunches led to Non Performing Asset (NPA) with the Bank and hence the petitioner was heavily involved in those liabilities. 6.1. Learned advocate Ms. Vidhi Katorwala further submitted that the petitioner has all the intentions to discharge the liability of tax with applicable interest and late fees and furnish the returns. It was submitte....

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....having perused the material on record, it appears that there is no other contentions raised on behalf of the petitioner in view of the fact that the petitioner has deposited the amount of outstanding substantial amount of outstanding tax with interest and late fees. Learned Assistant Government Pleader Ms. Nimisha Parekh has already verified the amount deposited by the petitioner which is extracted hereunder :- DATE OF THE CHALLAN PAID TAX INTEREST LATE FEES TOTAL   CGST SGST CGST SGST CGST SGST   02.07.2025     12,500.00 12,500.00     50,000.00 30.07.2025 25,000.00 25,000.00         50,000.00 30.07.202....