9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 543 - HC - GSTCancellation of GST registration of petitioner - Lack of application of mind - petitioner s appeal dismissed on the ground of delay - HELD THAT - This Court must opine that there is complete lack of application of mind in cancelling the petitioner s registration and the petitioner has made out grounds that would justify interference. Hence, the petition is allowed, and the order dated 20.04.2022 Annexure-A is quashed on the condition that the petitioner files returns within a period of four 4 weeks from the date of receipt of a certified copy of this order. Failing which, the cancellation order shall stand revived. Insofar as the petitioner s grievance as against the order dated 14.12.2022 Annexure-F in view this Court s finding as against Annexure-A, the same stands disposed of as not surviving for consideration.
Issues involved: Challenge to cancellation of GST registration u/s 107 of CGST Act due to delay in filing appeal.
For the first issue, the petitioner challenged the cancellation of GST registration by the second respondent and the dismissal of the appeal by the first respondent under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act) on the ground of delay. The petitioner's counsel argued that the cancellation lacked proper application of mind as the petitioner did not participate in the hearing, citing the proprietor's hospitalization due to a medical condition as a reason for delay in filing returns. On the other hand, the respondents' counsel contended that the petitioner had the opportunity to respond to the show cause notice but failed to do so, acknowledging the lack of response yet questioning the basis of the cancellation decision. The Court found a lack of application of mind in the cancellation of registration, allowing the petition and quashing the cancellation order with a condition to file returns within four weeks. The Court disposed of the petitioner's grievance against the dismissal of the appeal in light of the decision on the cancellation order.
|
