2026 (2) TMI 223

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....etitioner: Mr. R.S. Mishra, Ms. M Dey, Ms B Sarma. Advocate for the Respondent: DY. S.G.I., SC, GST. ORDER PER Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. K Jain, learned Standing Counsel, GST. 2. The petitioner is engaged in execution of works contract and is an assessee registered under the provision of GST Act, 2017 and has GST Registration being Regis....

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....024. The petitioner thereafter, tried to file necessary application seeking revocation of GST cancellation however, the same could not be filed as the time limit prescribed for filing of revocation application had elapsed and a message was displayed in the screen "Timeline of 270 days from the date of cancellation order provided to taxpayer to file application for revocation of cancellation is exp....

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....he CGST or SGST. These statutory dues are required to be paid by all entities who are registered under the GST regime. Such payments of statutory due(s) contribute towards the revenue collection by the Union. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner will not be deposited and which will not be in the inte....

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....ppellate authority. This Court is therefore of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending. This present writ petition can also be disposed of in terms of similar orders as had been done by the orders passed in W.P(C) No. 6930/2023, W.P(C) No. 1049/2023, WP(C) No.5181....