9911796707
TMI Blog2024 (6) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... to the GST due to the delays on the part of the petitioner would be unacceptable, but at the same time, if the complete due payments are made, the respondents shall be open to restoring his GSTIN, particularly when the crisis like that of cancer has been reported to be the reason of non-payment. HELD THAT:- This Court feels that in the given factual matrix, it would be appropriate to restore the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 09.11.2022 (Annex. 4) and order passed by the Appellate Authority dated 06.01.2023 (Annex. 2) may kindly be quashed and set-aside and the respondent department may kindly be directed to revoke the cancellation of petitioner firm. Any other appropriate order or direction which this Hon ble Court may deem just and proper may also be passed in favour of the petitioner. Cost of the writ petition ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s right to conduct business in the future, resulting in deprivation of their right to livelihood as enshrined under Article 21 of the Constitution of India. 2.2. Learned counsel also submits that the petitioner-firm is prepared to pay every kind of liability arising out of the GST Law, as determined by the respondents. 2.3. Learned counsel has referred to the judgment of M/s Bhagwati Collection an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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