2026 (6) TMI 1053

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....ellant : Mr M A Ansari, Ms Tabbassum Firdause, Md Imran Ahmad and Ahmad, Advocates For the Respondent : Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD, Ms. Rashi Aggarwal, Advocates ORDER 1. The challenge is to the impugned order dated 27th December, 2024, wherein the GST registration of the petitioner, pursuant to the provisions of Rule 22, came to be cancelled. 2. The failure of the....

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....es to file the pending returns but also shall file the regular returns. 7. It is urged that there is a failure on the part of the petitioner to file the timely returns as he is suffering from cancer, as would be inferred from the health-related documents which are issued by the medical institutions. 8. As against above, counsel for the respondent states that not only an alternate remedy is a....

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....April, 2020, i.e., with the retrospective effect. 14. We accept the statement made by the counsel for the petitioner that in case the petitioner is allowed, he shall furnish the entire returns, even of the earlier period, within a period of four weeks from today. 15. The said statement is accepted as an undertaking to this Court. 16. It is further assured that the petitioner shall file re....