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TMI Blog2023 (4) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C. Keyal, learned Standing counsel, GST. 2. The petitioner firm deals with the business of printing and executing works contracts and supplies. The petitioner firm is represented by its proprietor, namely Ms. Subarna Nath. The petitioner firm has a GST Registration with effect from 17.10.2017 being Registration No. 18ALGPN2917B1ZF. 3. Pursuant to being registered under the GST, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 under reference No. ZA1802220140092, the GST registration of the petitioner was cancelled for not having submitted her GST returns for more than 6 months. The effective date of cancellation was 01.02.2022. The petitioner was filed an appeal before the appellate authority on 11.08.2022 against the cancellation of the GST registration. It is submitted by the learned counsel for the petitioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory dues are required to be paid by all entities who are registered under the GST regime. Such payments of statutory dues contribute towards the revenue collection by the Union. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner will not be deposited and which will not be in the interest of the revenue. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority and instead the appeals preferred were dismissed on the ground of limitation. This Court is of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending and this present writ petition can also be disposed of in terms of similar orders as had been done by the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e required to be paid, the same shall be deposited by the petitioner without fail. Upon such payment of statutory dues under the GST by the petitioner, the appellate authority will re-decide the appeal on merits and pass appropriate order. 10. The impugned order dated 17.02.2022 passed by the appellate authority is set aside and the matter is remanded back to the appellate authority to comply wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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