2026 (3) TMI 1038

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.... writ petition has been filed challenging impugned order dated 21.05.2025 passed by the respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for the petitioner would submit that due to health probl....

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....l for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record. 8. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 21.05.2025. According to the petitioner, due to health problems, he was unable to file GST returns for a period of 6 months. Under these circ....

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....oner is directed to file returns for the period till date, if not filed, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of 4 weeks from the date of restoration of GST Registration of the petitioner. (iii) It is made clear that such payment of tax, interest, fine/fee etc. shall not be allowed to be made or adjusted from an....