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TMI Blog2022 (4) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... (annexed at Annexure A) passed for cancelling the registration certificate of the Petitioner under the GST Acts; (B) be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside order dated 14.9.2021 (annexed at Annexure F) passed by the appellate authority under the GST Acts; (C) be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith restore the registration certificate of the Petitioners under the GST Acts; (D) Pending notice, admission and final hearing of this petition, be pleased to stay the operation, execution and implementation of impugned order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cants submitted before the officer that the writ-applicants were facing financial difficulties and therefore, it was not possible for them to immediately file the returns. 2.6 The 3rd respondent authority, however, proceeded to pass the impugned order dated 10.7.2019 cancelling the registration certificate of the writ-applicants under the G.S.T. Act by stating in the order as follows: "registration is cancelled for want of compliance". No other reasons were assigned in the order. 2.7 It is the case of the writ-applicants that they were not served with a physical copy of the order canceling the registration certificate. However, the consultant of the writ-applicants informed them that returns could be filed only upon payment of tax dues as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the present writ-application. 4. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ-applicants and Mr. Priyank Lodha, the learned senior standing counsel appearing for the respondents. SUBMISSIONS ON BEHALF OF THE WRIT-APPLICANT:- 5. Mr. Uchit Sheth, the learned counsel appearing for the writ-applicants have made the following submissions. 5.1 The Central Board of Indirect Taxes had vide order No. 1/2020-Central Tax, dated 25.6.2020 extended the time period for filing application for restoration and it was clarified that for any order cancelling the registration for non-filing of the returns under Clause (b) or (c) of Sub-section (2) of Section 29, if such order was passed up to 12.6.2020, then the time limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding limitation. 5.5 The only reason for cancellation of registration certificate of the writ-applicants was non-filing of returns due to non-payment of tax. Such non-payment of tax was due to financial constraints beyond the control of the writ-applicants. Now that the writ-applicants have already made good the outstanding amount of tax, the cancellation of registration should be revoked and the writ-applicants must be permitted to resume business. SUBMISSIONS ON BEHALF OF THE RESPONDENTS:- 6. On the other hand, Mr. Priyank Lodha, the learned Senior Standing Counsel relied upon the affidavit-in-reply filed by the respondents before this Court. It was further urged that in so far as the order of Hon'ble Supreme Court of India extending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been extended. 10. Indisputably, the application requesting for restoration of registration was filed in July 2021 i.e. during the period when the order of the Supreme Court extending the limitation was in operation. More importantly, the writ-applicants have paid the requisite amount towards tax on the basis of self assessed liability on 06.09.2021. Since the registration of certificate of the writ-applicants came to be cancelled solely on the ground of non-filing of the returns, which was on account of non-payment of tax and the writ-applicants now having paid such outstanding tax, the registration certificate of the writ-applicants should be ordered to be restored so that they are able to continue with their business. 11. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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