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GUJARAT STEEL THRO PROPRIETOR VINODKUMAR RAMANLAL PATEL vs. THE DEPUTY COMMISSIONER OF STATE TAX, GHATAK 15 & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N. RAY
Pet. Counsel
Darshan R Patel
Res. Counsel
Shrunjal Shah

Petitioner / Applicant

GUJARAT STEEL THRO PROPRIETOR VINODKUMAR RAMANLAL PATEL

Respondent THE DEPUTY COMMISSIONER OF STATE TAX, GHATAK 15 & ANOTHER
Court Gujarat High Court
State

Gujrat

Date Apr 24, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 3884 of 2024

Citation

2025(4) TAXREPLY 13259
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr. Darshan R. Patel for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 1. Learned advocate Mr. Darshan Patel for the petitioner has tendered a draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 2. By this petition, the petitioner has challenged the order dated 24th January, 2024 passed by the respondent No. 1 whereby, the Appeal of the petitioner was rejected on the ground of delay in preferring the Appeal by the petitioner as well as order of cancellation of registration dated 14th July, 2022 passed by the respondent No. 2. 3. The brief facts of the case are as under : 3.1. The petitioner is registered under the Central/State Goods and Services Tax Act, 2017 (for short ‘the GST Act’) and the petitioner did not file GST returns for more than six months due to Covid-19 pandemic situ....

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