2026 (6) TMI 759

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....ar Datta. For the State: Mr. Smarajit Roy Chowdhury. Ms. Ranjana Chatterjee. ORDER 1. Affidavit-of-service filed in Court today be kept on the record. 2. Despite service the State respondent remains unrepresented in Court today. To secure effective representation, the appearances Mr. Smarajit Roy Chowdhury and Ms. Ranjana Chatterjee are directed to be regularized from the Department of....

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....om August 2022 onwards which prevented him from attending to the administrative and statutory activities of the company, including the filing of GST returns. 6. Upon recovery, the petitioner filed a detailed representation dated 23.3.26 before respondent No.4 seeking revocation of the cancellation under Section 30 of the GST Act, 2017 along with supporting medical documents. 7. Learned couns....

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....wever, it is made clear that at the time of hearing, the petitioner shall produce all the relevant medical documents before the authority concerned in support of the reason for non-filing of the returns. 10. In the event, if the authority concerned is satisfied with the reason shown by the petitioner for non-filing of the returns, the concerned authority shall take necessary steps in accordance....