9911796707
TMI Blog2023 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present petition is limited to the action of the respondents in cancelling the petitioner s GST registration. It is, thus, not necessary for this Court to examine whether there has been any other default on the part of the petitioner or whether sufficient opportunity has been provided to the petitioner to rectify the same. Since it is apparent that the order dated 15.02.2022 cancelling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revocation of GST registration (07 AANCS2588M2ZI) was rejected on the ground that the appeal was beyond the period of limitation. 2. The reasons for cancellation of the petitioner s GST registration is that he had not filed the returns for a period of six months. A show cause notice dated 02.09.2021 was issued to the petitioner calling upon it to show cause as to why its registration should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice and is requires to be quashed. 6. Mr. Ojha, learned counsel for the respondent submits that it would be necessary for the petitioner also to pay the outstanding interest to regularise his account with the GST authorities. He states that the notice dated 01.11.2022 was issued to the petitioner to pay an amount of ₹7,71,270/-. The learned counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration was passed in the violation of the principles of natural justice, the said order is liable to be set aside. 8. In view of the above, the petition is allowed and the impugned order dated 15.02.2022 is set aside. The respondents are directed to forthwith restore the petitioner s GST registration. 9. It is clarified that this would not preclude the respondents from initiating any further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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