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TMI Blog2023 (6) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner s representation, we are not inclined to grant indulgence on merits to the case of the petitioner in this writ petition. However, it is deemed proper to direct the appellate authority of the Deputy Commissioner (Appeal) II, Jammu to dispose of the petitioner s pending appeal without further loss of time. Said appellate authority are directed to hear and decide the petitioner s appeal within shortest possible time frame and expect the adjudication preferably within three weeks from the date of receipt of copy of this order to be delivered by the petitioner against a written receipt to the office of the appellate authority - petition disposed off. - HON BLE CHIEF JUSTICE N.KOTISWAR SINGH AND HON BLE MR. JUSTICE RAHUL BHARTI, JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 before the appellate authority of the Deputy Commissioner (Appeal) II, on the other hand the petitioner also approached this Court with a writ petition WP(C) no. 2474/2022 therein questioning the cancellation of its GST registration but said writ petition came to be disposed of vide an order dated 23.02.2023 with consent of both sides whereby the petitioner was given the liberty to approach the authority by filing a detailed representation to be considered and decided by the respondents within time as given in the said Order dated 23.02.2023. 05. This representation dated 28.02.2023 of the petitioner came to be considered and disposed of by the State Tax Officer Circle-Q Jammu vide an order no. 314-317/STO/Q dated 16.03.2023 which rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve returns on 18.10.2019 before cancellation of his GST registration number. Further, in the representation the petitioner has also admitted that he could not file the GST returns as required under law. So from the above facts it becomes clear that tax payer was given a reasonable opportunity of being heard before passing an order for cancellation of his GST registration number and so the question does not arise as to the fact that the petitioner was not given an opportunity of being heard. Further at this point of time, this office has again gone through the detailed scrutiny of available online record of the tax payer in question and it has been observed that due process of law has been followed before cancellation of the said G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g pending. In the instant order, it is also ordered that as and when this office will be directed by the concerned D.C Appeals to restore the GST registration in question, this office will restore the said GST number on priority basis subject to the condition that GST portal will allow the undersigned to restore the GST registration number at that point of time. State Taxes Officer, Circle Q, Jammu. 06. The petitioner has come in 2nd round with the present writ petition asking for relief of quashment of afore-stated Order no. ZA011019005252 dated 28.10.2019 read with reference no. AA0110190019871 dated 18.10.2019 effecting cancellation of its GST registration. 07. Given the fact that the petitioner has already invoked the statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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