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TMI Blog2021 (2) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.03.2020 shows the observation of the Superintendent, CGST, respondent no. 4 that he has examined the reply and submissions made at the time of hearing by the assesse and is of the opinion that his registration is liable to be cancelled for the following reasons. Thereafter, the order records that the assesse has not responded to the show-cause notice dated 26.02.2020 for cancellation of his GST registration on the ground of failure to file six monthly returns from August, 2019 to January, 2020 within prescribed time limit. The merits of the impugned order is not considered as the ingredients of a proper show-cause notice as per the prescribed form GST REG-17 are completely absent. Petitioner could not furnish his reply as no date or ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of registration of the petitioner to enable his clients to release the outstanding payment. He has also sought direction upon the respondents to accept his belated returns in GSTR-3B for the period in question and allow him to deposit the admitted tax in installment after receiving the outstanding amount from its clients. Petitioner has also sought quashing of the letter dated 13.07.2020 (Annexure-5) issued by respondent no. 3 wherein his request for revocation of order of cancellation of GST registration has been declined and he has been directed to clear the entire dues of tax liability along with interest and thereafter, only upon filing of GSTR- 3B, petitioner should contact the jurisdictional Assistant Commissioner for revocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order. 4. Petitioner had filed a belated reply vide Annexure- 3 on 18.03.2020 requesting the respondent not to cancel his GST registration so that he can file the GSTR-3B return upon receipt of payments from his clients and to allow him to clear the pending GST liability for the relevant period. 5. Learned counsel for the petitioner has placed reliance upon the decision of the Gujarat High Court in the case of Mahadev Trading Company Vs. Union of India passed in R/Special Civil Application No. 11262 of 2020 dated 28.09.2020 reported in. He submits that in exactly similar circumstances, the Hon'ble Gujarat High Court has been pleased to quash the show-cause notice and the order of cancellation of registration. Therefore, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file GSTR-3B returns in time. 7. Learned counsel for the respondent Mr. P.A.S. Pati has tried to explain the infirmity in the show-cause notice dated 26.02.2020 and also explain the observations recorded in the impugned order dated 13.03.2020. Mr. Jitendra Kumar, Superintendent, CGST and Central Excise , Bistupur, North Range, Jamshedpur,-respondent No. 4 has also joined the proceedings pursuant to the order dated 01.02.2021. He has pointed out that without giving the date and time, the required form GST Reg-17 under Rule 22(1) of the CGST Rules, 2017 is not generated. The officer is at the back end and the show-cause notice is communicated through the GSTN portal to the assesse. He has tried to absolve his responsibility regarding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, it appears that your registration is liable to be cancelled for the following reasons: 1 Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Place : Jharkhand Date : 26/02/2020 jitendra kumar Superintendent Jamshedpur Urban: Jamshedpur: Jharkhand 9. Admittedly, no reply to the show-cause was filed by the petitioner. However, a perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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