2025 (12) TMI 1302

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....or the Petitioner : Shri Arshad Ahmed Mansoori - Advocate For the Respondents No. 1 & 3 : Shri Shantnu Chourasia - Advocate appearing through V.C. along with Ms. Iha K Verma - Advocate ORDER PER: JUSTICE VIJAY KUMAR SHUKLA The present writ petition is filed under Article 226 of the Constitution of India challenging the order dated 04.10.2024 passed by the Joint Commissioner (Appeals) C....

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....rders where the petitioner was denied the submission of GST returns on account of expiry of statutory period. He fairly submits that if the cost is imposed and he is given one opportunity for revocation of registration and to start business again then he would not be prejudicially affected and he would start his business again. 5. Learned counsel for the respondents referred the provisions of S....

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..../2023-24 by the Joint Commissioner (Appeals) CGST, Customs & Central Excise are set aside. The petitioner is directed to submit all the pending GST returns specially for the period when the registration was cancelled and if such pending returns are submitted before the authority, the authority shall consider the case for revocation of registration. Since the petitioner committed default, therefore....