2025 (8) TMI 1772

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....am And Hon'ble Mr. Justice S For the Petitioners : Mr. Lokesh Mathur. For the Respondent : Mr. Lucky Rajpurohit for Mr. Rajat Arora. ORDER 1. Heard. 2. Petitioners have made following prayers:- "A. By an appropriate writ, order or direction the order dated 02.02.2024 (Annex. 05) may be quashed and set aside and the respondents may be directed to revoke the cancellation ....

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.... does not contain even a whisper as to why the GST returns were not filed on time. He further submits that there is a bald statement that remedy of appeal for revocation of cancellation of registration could not be availed, as the partners were having certain disputes between them, but why returns were not filed itself has not been explained. It is also submitted by Mr. Rajpurohit that show cause ....

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.... there was some semblance of some reasons for not filing returns or for not making application within time. 6. In the case at hand, except the bald statement that appeal/application for revocation could not be filed due to certain disputes between the partners, there is no explanation whatsoever. Even what were the disputes are not mentioned. Whether there was any such dispute, because of which....