9911796707
TMI Blog2023 (3) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice - HELD THAT:- Considering that the impugned order dated 27.11.2020 cancelling the petitioner s registration had been passed without affording, the petitioner, an opportunity to be heard, the same cannot be sustained. The impugned order dated 27.11.2020 and the Show Cause Notice dated 18.11.2020 are set aside. Consequently, the order in appeal dated 22.08.2022 is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugns an order dated 27.11.2020, cancelling the petitioner s registration, pursuant to the aforesaid Show Cause Notice. 3. The petitioner had filed an appeal against the said order dated 27.11.2020, which was rejected by the order dated 22.08.2022, on the ground that the same was filed beyond the period of limitation. 4. The impugned Show Cause Notice dated 18.11.2020 indicates that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order, cancelling the petitioner s registration were issued while the COVID-2019 pandemic was raging. 8. The petitioner has also filed a statement indicating his turnover, the Input Tax Credit availed and the tax paid during the years 2017-2018, 2018-2019 and 2019-2020.The said statement indicates that the petitioner had ceased functioning from March, 2020. 9. Considering the mitigating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of one week from today. 13. The petitioner would regularise the GST filings by filing the necessary up to date returns within a period of four weeks thereafter. 14. It is clarified that the restoration of the petitioner s registration would not preclude the respondents from initiating appropriate proceedings for recovery of any tax, interest or penalty, if otherwise due from the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
