2025 (12) TMI 750

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....F 2025 - -<br>GST<br>M.S. SONAK & ADVAIT M. SETHNA, JJ. For the Petitioners: Mr. Keval Shah,. For the Respondent Nos. 1 and 2: Mr. Himanshu Takke, AGP. For the Respondent No. 2: Mr. Amar Mishra, AGP. For the Respondent Nos. 1 and 3 in WP (L) No. 15116 of 2025: Mr. Siddharth Chandrashekhar,. ORAL ORDER (PER M. S. SONAK, J) 1. Heard Mr. Shah, learned counsel for the petitioner i....

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....el for the petitioner, submits that non-filing of returns was during the period from March to August 2021 (in Writ Petition (L) No. 14505 of 2025) and December 2020 to June 2021 (in Writ Petition (L) No. 15116 of 2025). These were the periods affected by the COVID-19 pandemic. He submitted that the petitioner in Writ Petition (L) No. 14505 of 2025 underwent some medical procedures relating to card....

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....ia Cor LLP Vs. The Deputy Commissioner of State Tax & Anr Writ Petition No. 443 of 2025 decided on 28 September 2025, which disposed of this petition, and also other orders referred to in the said order. 7. Learned counsel for the respondents submit that the petitioners should have been more diligent in this matter. 8. However, in response to the Court's query regarding any hint of the petit....

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.... Azaria Cor LLP (supra), this Court, in similar circumstances, had restored the cancelled registration subject to the petitioner paying all dues, whether together with late fee and interest. Even in this case, the petitioners have agreed to pay all the dues, including late fees and interest. 14. Accordingly, by following the reasoning in Azaria Cor LLP (Supra) and the other precedents referred ....