2025 (11) TMI 761

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....pearance: For the Petitioner(s) No. 1: Mr Abhay Y Desai (12861)   For the Respondent(s) No. 1,2,3: Ms Shrunjal Shah AGP. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr. Abhay Y. Desai for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 2. Learned advocate Mr. Desai has filed an affidavit on b....

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....g aside the impugned Order in Appeal dated 02.08.2025 passed by the learned Respondent no.3(Annexure-F), Show cause notice for Cancellation of Registration dated 03.07.2024 issued by the learned Respondent no. 2 (Annexure-B), as also the order for cancellation of registration dated 31.08.2024 passed by the learned Respondent no. 2(Annexure- C) and thereby restore the registration of the petitioner....

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.... by the petitioner which can be verified by the respondent authorities. 6. Learned AGP Ms. Shah, on the other hand, submitted that if the petitioner is permitted to file the GST returns as required under section 29(2)(c) of the GST Act, the respondent authorities shall process the same and determine the tax liability in accordance with the provisions of the GST Act and after considering the dep....