2024 (8) TMI 1090 - HC - GST

Cancellation of registration of petitioner - failure to file an appeal within the stipulated time - contention of the petitioner is that the SCN for cancellation of registration dated 06.01.2021 directed appearance on 04.01.2021 and the order of cancellation of registration was passed on 20.01.2021 - HELD THAT - True, there is an illegality in so far as the notice issued having shown a date prior to the date of the notice for hearing. However, the reply was directed to be submitted within seven days. The petitioner could have responded to the notice and asked for a further date which was not done by the petitioner. The petitioner does not have any case that the show-cause notice was not received by him. Further, it is also pertinent that the reason stated in the show-cause notice for cancellation of registration is that the petitioner has not filed returns for a continuous period of six months. The petitioner does not have a case that he had in fact filed a return in the continuous period of six months. The petitioner also did not file a reply to the show-cause notice. Petition dismissed.

Summary

The petitioner challenged the cancellation of registration due to delay in availing appellate remedy. The High Court dismissed the writ petition as the petitioner did not file an appeal within the stipulated time and failed to show diligence in availing alternate remedies. The court noted that the petitioner did not respond to the show-cause notice or file returns for six months, leading to the cancellation of registration.