TaxTMI 
TaxTMI 
2026 (9) TMI 1898
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....D. NANAVATI Appearance: For the Petitioner(s) No. 1: Mr Ravish D Bhatt (5867). For the Respondent(s) No. 1,2,3: Ms Hetal G Patel (11032). ORAL JUDGMENT a (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Since the short issue involved in the matter, the same is taken up for final hearing with the consent of the respective parties. 2. Rule. Learned Senior Standing Counsel Ms. Heta....
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....a.m. for personal hearing. Before the petitioner could appear for personal hearing, by order dated 21.10.2025, the respondent authorities rejected the application seeking condonation of delay in filing the revocation application for cancellation of registration on merits. Thereafter, it appears that the petitioner filed an appeal against the said order, which was also rejected on merits vide order....
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....se notice, the petitioner filed his reply justifying the delay by producing medical papers and relevant documents relating to the engagement of his daughter etc. 7. Surprisingly, by order dated 21.10.2025, the application filed by the petitioner seeking condonation of delay has been rejected on merits. 8. Thus, the order is required to be set aside on two counts: first, it has been passed be....
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....tion. The competent officer is required to confine the examination to the justification given by the petitioner explaining the delay in filing the application seeking condonation of delay. Hence, on this short ground, the impugned orders dated 21.10.2025 and 07.01.2026, as well as the impugned show cause notice dated 17.10.2025, are quashed and set aside. 11. We clarify that it will be open for....