2024 (6) TMI 990

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..... ndra Singh Rathore Mr. H.P. Rankawat For Respondent(s) : Mr. Hemant Dutt ORDER 1. The petitioner has preferred the present writ petition claiming the following reliefs:- "It is, therefore, humbly prayed that the present writ petition may kindly be allowed with cost and the order dated 09.11.2022 (Annex. 4) and order passed by the Appellate Authority dated 06.01.2023 (Annex. 2) may kindly b .....

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..... tor of the Firm) was suffering from cancer, which resulted in a financial hardship. 2.1. Learned counsel admits that there is a delay on the part of the petitioner-firm, but at the same time, submits that in case the GSTIN is permanently cancelled, it would directly infringe upon the petitioner's right to conduct business in the future, resulting in deprivation of their right to livelihood as .....

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..... . 4. In view of the submissions advanced at bar, this Court feels that in the given factual matrix, it would be appropriate to restore the GSTIN of the petitioner-firm, if they clear all necessary dues under the GST Law with the respondents. 5. Thus, the present petition is allowed and the impugned orders dated 09.11.2022 & 06.01.2023 are quashed and set aside and accordingly, the respondents ar .....

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