2025 (12) TMI 1368

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.... For the Petitioner(s) No. 1 : Mr. N C Shukla(5958) For the Petitioner(s) No. 1 : VIJAY H PATEL(7361) For the Respondent(s) No. 1,2,3 : Ms. Nimisha Parekh Assistant Government Pleader ORAL ORDER PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA : 1. Heard learned advocate Mr. Vijay H Patel for the petitioner and learned Assistant Government Pleader Ms. Nimisha Parekh for the respondents. ....

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....ing aside the impugned Order in Appeal dated 09.05.2025 passed by the Ld. Respondent No. 3 [Annexure - H], Show Cause Notice for Cancellation of Registration dated 01.09.2022 issued by the Ld. Respondent No. 2 [Annexure - B] as also the Order for Cancellation of Registration dated 20.09.2022 passed by the Ld. Respondent No. 2 [Annexure - C] and thereby restore the Registration of the Petitioner w.....

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.... the petition filed by the petitioner which can be verified by the respondent authorities. 6. Learned AGP Ms. Parekh, on the other hand, submitted that if the petitioner is permitted to file the GST returns as required under section 29(2)(b) 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 afte....