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TMI Blog2023 (6) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether the registration of the appellant could be restored or not. Since the Appellate Authority has solely proceeded on the ground of limitation without touching the above-mentioned facts, the matter should be remanded back to the original authority for fresh consideration. In the present case also the Assessing Authority, the respondent no. 1 without considering the grievance of the petitioner had cancelled the certificate only on the ground that the petitioner has not submitted reply to the show cause and the Appellate Authority has dismissed the appeal of the petitioner on the ground that the appeal is barred by limitation and not filed through online process. In view of the facts and circumstances of the case, the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 19AKPPD3727J1ZU on July 18, 2018. 3. Uptil February, 2019, the petitioner had regularly filed GST. Due to financial constraints because of severe illness of the brother of the petitioner since very long time, the petitioner was unable to discharge the tax liability and was unable to file return in GSTR-3B and statement of supply in GSTR-1. 4. On October 8, 2021, the respondent no. 1 had issued show cause notice under Section 73 of the WBGST Act, 2017 directing the petitioner to clarify as to why tax was not paid for the period from April 2020 to March 2021. In the said notice, it was also clarified that if the petitioner will not submit his reply within 30 days from the date of service of the notice, the registration certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent no. 1 by an order dated November 16, 2021 has cancelled the registration of the petitioner with effect from March 1, 2018. The impugned order is without any reason and only it is stated that no reply to show cause notice has been submitted, the effective date of cancellation of registration is March 1, 2018. 11. Similarly, the respondent no. 2 had rejected the appeal only on the ground that the petitioner failed to file appeal within stipulated period of three months and failed to file online appeal as per the provision of GST Act. 12. The petitioner has relied upon an unreported Judgment passed by the Appellate Court in MAT No. 741 of 2022 (Santanu Mondal -vs- The Superintendent, Central Goods and Service Tax, Asansol Div ..... X X X X Extracts X X X X X X X X Extracts X X X X
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