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TMI Blog2022 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... re tax on 30th January, 2021 and had also filed return before the concerned authority. On 17.2.2021 the Assistant Commissioner rejected the revocation application of the petitioner on the ground that the return was not filed within time. The appeal of the petitioner was also rejected by the First Appellate Authority on the ground that the return was not filed within time. In the present case, as the petitioner has come with the case that he has deposited the entire tax and has filed return in the year 2021, the said Act having not been denied by the State, the rejection of registration solely on the ground of delay in moving the revocation application, is not sustainable in law. Moreover, the Appellate Authority has not recorded any categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited the amount on 30th January, 2021, a copy of the receipt has been enclosed as Annexure-4 to the writ petition. On 3.2.2021, a revocation application was preferred by the petitioner as required under Rule 23 of U.P. GST Rules, 2017 (hereinafter referred to as the 'Rules, 2017), in FORM GST REG-21. On 17.2.2021, the Taxing Authority rejected the revocation application of the petitioner on the ground that he has not filed the return within time. Against the order rejecting the revocation application, an appeal was filed by the petitioner before the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Muzaffarnagar. By the order impugned dated 25.3.2021 the first appeal has been dismissed. Learned counsel for the petitioner su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocation application of the petitioner. I have heard respective counsels for the parties and perused the material on record. It is not in dispute that due to non filing of the return by the petitioner a show a cause notice was given to him by the Taxing Authority on 29.4.2019, against which no reply was filed by the petitioner and the cancellation of registration came into effect from 14.5.2019 as stated in the said show cause notice. The assessee after coming to know about the cancellation of registration had deposited the entire tax on 30th January, 2021 and had also filed return before the concerned authority. On 17.2.2021 the Assistant Commissioner rejected the revocation application of the petitioner on the ground that the return was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the Act. The coordinate Bench of this Court in M/s Ansari Constructions (supra) while dealing with Section 29 of the GST, 2017 and Rule 23 of Rules, 2017, has held that once the Department has accepted the return and there remains no dues, the Department should not obstruct the business of an assessee. In the present case, as the petitioner has come with the case that he has deposited the entire tax and has filed return in the year 2021, the said Act having not been denied by the State, the rejection of registration solely on the ground of delay in moving the revocation application, is not sustainable in law. Moreover, the Appellate Authority has not recorded any categorical finding as to the service of notice and merely o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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