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2024 (2) TMI 599 - HC - GSTCancellation of registration of the petitioner - appeal rejected on the ground of delay and the same was filed after the expiry of the period of limitation provided for Section 107 of the U.P. GST Act - HELD THAT - The cancellation of the registration has a very serious consequences and accordingly, considering the fact that the petitioner has been able to demonstrate that he was seriously ill during the period and on the said account could not submit the reply to the show cause notice, on account of which, his registration was cancelled. Further, it has been indicated that the petitioner has already deposited the tax along with late fee and interest and accordingly, considering the submissions advanced by learned counsel for petitioner, the respondents are directed to restore the GST Licence of the petitioner within a period of ten days from the date of communication of the order. Petition disposed off.
Issues involved:
The issues involved in the judgment are the cancellation of GST registration due to non-commencement of business within six months, rejection of appeal on the ground of delay, absence of GST Appellate Tribunal in the State of U.P., and restoration of GST license. Cancellation of GST registration: The petitioner, running a Consultancy Services business, had his GST registration cancelled due to non-commencement of business within six months. The cancellation was based on the petitioner's failure to respond to a show cause notice issued by the Assistant Commissioner, Lucknow. The petitioner, through medical documents, proved that the Managing Director was seriously ill during the period of non-response. The petitioner later deposited all pending GST amounts along with late fees and interest. The High Court directed the respondents to restore the GST license within ten days and instructed the petitioner to pay any outstanding amounts within seven days of communication. Rejection of appeal on the ground of delay: The petitioner's appeal against the cancellation of GST registration was rejected due to a delay of 95 days in filing the appeal, exceeding the limitation period under Section 107 of the U.P. GST Act. Despite the delay, the petitioner provided medical evidence of the Managing Director's illness as a reason for the delay. The High Court considered the seriousness of the consequences of registration cancellation and the petitioner's compliance with GST payments, leading to the restoration of the GST license. Absence of GST Appellate Tribunal in U.P.: The petitioner, facing the rejection of the appeal and lacking an alternative remedy due to the absence of a GST Appellate Tribunal in the State of U.P., resorted to filing a writ petition. The High Court acknowledged this lack of an appellate tribunal and proceeded to adjudicate the matter, ultimately directing the restoration of the GST license. Restoration of GST license: Considering the petitioner's serious illness during the period of non-response to the show cause notice, the High Court ordered the restoration of the GST license. The petitioner's compliance with GST payments, submission of medical documents, and the absence of a GST Appellate Tribunal in U.P. were crucial factors in the High Court's decision to restore the GST license.
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