2026 (8) TMI 783

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....tion No. 14938/2024 - -<br>GST<br>HON&#39;BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON&#39;BLE MR. JUSTICE PRAVEER BHATNAGAR For Petitioner : Mr. Prem Dayal Bohra For Respondent : Mr. Kuldeep Vaishnav Mr. Nilesh Choudhary ORDER: 1. The present writ petition has been filed seeking restoration of GST registration with effect from the date of cancellation i.e. 14.05.2023 and setting asi....

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....out such compliances on his behalf. The petitioner placed complete trust and reliance upon the said accountant/local advocate for ensuring timely and proper compliance with all legal and statutory requirements, including those under the GST laws. However, during the relevant period, the said accountant/local advocate neither informed the petitioner about the requirement of online filing of GST ret....

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....sel, while relying on the judgments passed by the Division Bench of this Court in D.B. Civil Writ Petition No.12076 of 2024 titled "M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors" decided on 26.07.2024, D.B. Civil Writ Petition No.14658 of 2024 titled "Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors." decided on 09th September 20....

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....siness operations of the petitioner at a stand still. As per the petitioner he was entirely dependent on his accountant/local advocate for the purpose of ensuring statutory compliances, as he himself is uneducated and not technically competent to attend to such requirements. It is further stated that the petitioner was unaware of the issuance of the show cause notice and the subsequent orders. Mor....