9911796707
TMI Blog2023 (3) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... ful response to the said Show Cause Notice. It sets out no reason at all for proposing to reject the petitioner s application for revocation of cancellation. It is also noticed that the petitioner s principal contention was that it had already complied with the requirement of filing the returns on the date when the order cancelling its registration was passed and, therefore, the said order was unsustainable - from the date of the petitioner filing an application for revocation of its cancellation, that is, 16.10.2020, the petitioner cannot be held responsible for not filing its returns during the period when the registration stood cancelled. Thus, for the purpose of calculating any penalty for the late filing of the returns, the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns for a period of more than six months, resulting in the respondents issuing a Show Cause Notice dated 13.12.2019. 5. The said Show Cause Notice is not on record. However, it does appear from the subsequent orders that the reason for issuing the Show Cause Notice was precisely what is stated above the petitioner has not filed its returns for a period of six months. 6. It is the petitioner s case that on receipt of the Show Cause Notice, it had filed its GST returns and cured the reason for which the cancellation of its GSTIN registration was proposed. 7. Notwithstanding the same, the respondent passed an order dated 29.07.2020, cancelling the petitioner s registration with effect from that date, that is, 29.07.2020. 8. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Adjudicating Authority is set aside for the reasons as discussed supra. 13. Despite the fact that the appellate authority had directed that the petitioner s GSTIN registration be restored and had further granted the petitioner, 30 days time to file the pending returns, the petitioner s registration was not restored immediately and was restored on 22.04.2022. 14. Thus, it is the petitioner s case that it could not file its returns prior to that date. 15. In the meantime, the petitioner preferred a writ petition before this Court, being W.P.(C) 6680/2022, inter alia, praying that the respondents be directed to restore the GSTIN registration and in addition to this, the petitioner claimed damages and compensation for the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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