M/S Fortune Info Media Advertisers vs. Commissioner State Taxes Department And Ors.
Held
The Court allowed the application for extension of time. It granted the petitioner an additional seven days from the date of the order (30.12.2025) to complete the necessary formalities for GST registration. The Court reiterated that if the petitioner failed to comply within this extended period, the order passed on 03.12.2025 would cease to be in operation. The Court also explicitly stated that no fresh application for extension of time would be entertained, making this the final opportunity for the petitioner to comply. The reasoning is based on accommodating the petitioner's stated personal difficulty while setting a firm deadline for compliance.
Facts
The petitioner, M/s Fortune Info Media Advertisers, sought an extension of time to complete registration for their GST number. Initially, the High Court granted seven days' time to approach the competent authority for registration via an order dated 03.12.2025, stipulating that the order would cease to operate if not complied with. The petitioner filed an application (CM No. 8988/2025) seeking further extension, citing the ailment of the petitioner's mother as the reason for non-compliance within the original timeframe. The respondents are the Commissioner State Taxes Department and others.
Key Issues
1. Whether the Court should grant a further extension of time for the petitioner to complete GST registration, considering the circumstances presented in the application for extension. Petitioner's Argument: The petitioner argued that due to the serious ailment of their mother, they were unable to complete the necessary formalities for GST registration within the seven-day period granted by the Court's previous order dated 03.12.2025. They sought additional time to comply with the Court's directive. Revenue's Argument: The judgment does not record any specific arguments or contentions from the respondents (Commissioner State Taxes Department and others) regarding this application for extension.
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Cause title — parties, addresses and appearances
ORDER 30.12.2025
CM No. 8988/2025
This is an application seeking extension of time in favour of the petitioner to approach the competent authority for registration of his GST No.
Vide order dated 03.12.2025, seven days time was granted, making it clear that in case the needful was not done within stipulated period, the order would cease to be in operation. It is submitted in the application that due to ailment of mother of the petitioner, the requisite formalities could not be completed within a period of seven days.
The application is allowed. Seven days’ time from today is granted to do the needful in terms of
The judgment continues below.
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