2025 (5) TMI 2301

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....gesh Pacholia, Learned Counsel holding brief of Mr. Narendra Bali, Learned Counsel. Counsel for the State: Ms. Puja Banga, learned Brief Holder. JUDGMENT: (PER MR. G. NARENDAR, C.J.) Heard learned counsel for the petitioner and learned Brief Holder for the State Ms. Puja Banga. 2. The short question involved in this writ petition is correctness of the cancellation of the GST registr....

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.... Act being a little beyond the understanding of a common man, whose prime focus is on running his day to day business, we feel that the limitation should not take precedence for reconsideration of the order of cancellation. The cancellation directly affects the livelihood of the citizen and every cancellation would also have an adverse effect on the revenues of the State, as it is well known that ....