2025 (12) TMI 549

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....ERMA Appearance: For the Petitioner: Shri Ravi Chaudhary alongwith Shri Lalit Jain - Advocates. For the Respondents: Shri Harshwardhan Topre - Advocate and Shri Himansu Guptas - Advocate on behalf of Shri Praveen Surange - Advocate. ORDER PER: JUSTICE ANAND PATHAK Heard finally with the consent of the parties. 2. Present petition is preferred under Article 226 of the Constitut....

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....ear 2024 within time frame, resulting into cancellation of his registration. 5. It is the grievance of the petitioner that sufficient opportunity of hearing was not given to the petitioner. If the hearing had been given, then he would have show caused his reason for non-submission of GST return. However, he fairly submits that if cost is imposed and chance is given for revocation of registratio....

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.... his registration was cancelled. When appeal was preferred, then appellate authority dismissed the appeal vide order dated 15.09.2025. Therefore, it is not a case where opportunity of hearing was not provided to the petitioner. It was very much provided but thereafter order was passed. However, question is that the petitioner is facing adversity and wants to go again into the main stream of tax re....