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2023 (3) TMI 626 - HC - GSTCancellation of GST registration of petitioner - non-filing of GST returns for more than six months - HELD THAT - This Court in NITHYA CONSTRUCTIONS VERSUS THE UNION OF INDIA 2022 (7) TMI 186 - TELANGANA HIGH COURT where it was held that we remand the matter back to the file of respondent No.2 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. Needless to say, when the respondent No.2 hears the matter on remand, petitioner shall submit all the returns as per the statute. The matter remanded back to respondent No.3 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law.
Issues involved: Cancellation of GST registration due to non-filing of returns, appeal against cancellation order, legality of cancellation order, jurisdiction of the appellate authority, remedy available to the petitioner.
The petitioner, a professional actress service provider registered under GST laws, filed a petition seeking to quash the order cancelling her GST registration for not filing returns for over six months. The appeal against this cancellation was rejected by the appellate authority. The petitioner had submitted a reply to the show cause notice issued by respondent No.2, which was not accepted, leading to the cancellation of registration. The appeal was dismissed on the grounds of expiration of the deadline for applying for revocation of cancellation. The main issue raised in the writ petition was previously addressed in a similar case by the court. In a previous case, the court had remanded the matter back to the authority to reconsider the cancellation of GST registration due to the extended limitation period for filing an appeal. The court found that the petitioner was left without a remedy as the GST Tribunal had not been constituted. The court remanded the matter back to the authority to reconsider the cancellation and pass an appropriate order. The court set aside the impugned orders and directed the authority to provide the petitioner with a hearing and the opportunity to submit relevant returns. In conclusion, the court set aside the cancellation orders, remanded the matter back to the authority for reconsideration, and directed the petitioner to submit all necessary returns. The writ petition was disposed of without any costs.
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