M/S M. G. Enterprises vs. Union Of INDIA And 6 Others
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Neutral Citation No. - 2025:AHC:35735-DB Court No. - 40 Case :- WRIT TAX No. - 2192 of 2024 Petitioner :- M/S M. G. Enterprises Respondent :- Union Of India And 6 Others Counsel for Petitioner :- Gopi Krishna Sood,Mohit Behari Mathur Counsel for Respondent :- A.S.G.I.,C.S.C.,Gopal Verma,Krishna Agarawal Hon'ble Shekhar B. Saraf,J. Hon'ble Vipin Chandra Dixit,J.
Heard learned counsel appearing on behalf of the petitioner; Sri Gopal Verma, learned counsel appearing on behalf of the respondent nos.1, 3 and 6; Sri Krishna Agarwal, learned counsel appearing on behalf of respondent no.2 and Sri Rishi Kumar, learned Standing Counsel appearing on behalf of State respondents.
Learned counsel appearing on behalf of the petitioner submits that in the peculiar facts and circumstances of the case the petitioner is unable to file his return and claim 'Input Tax Credit'. He is willing to seek revocation of cancellation of registration under the Goods and Service Tax.
Learned counsel appearing on behalf of the respondents submits that the authorities do not have any objection to the above.
Accordingly, the petitioner is directed to make an application for revocation of cancellation of registration within a period of seven days from date and upon such application is being made the authority concerned is directed to consider the same in accordance with law and pass reasoned order.
Needless to mention that once the cancellation of registration is revoked, the petitioner shall be at liberty to file his return on the portal.
With the above directions, the writ petition is disposed of. Order Date :- 11.3.2025 Dev (Vipin Chandra Dixit,J.) (Shekhar B. Saraf,J.) DEV PRAKASH High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.