9911796707
TMI Blog2023 (7) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner had sufficiently explained the delay of fourteen days. Considering the wide ramifications of cancellation of GST Registration, the Appellate Authority ought to have condoned the delay. The order dated 28.10.2022 cancelling the GST registration had been passed solely on the directions issued by another authority. The only reason for cancellation of the GST Registration as disclosed in the Order-in-Original is that, the DC(AE), CGST, North Delhi had, by a letter dated 30.09.2022, directed cancellation of the registration of the taxpayer from the date of her GST Registration. It is material to note that the Order-in-Original dated 28.10.2022 also contained a tabular statement, which indicated that no tax was found payable. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Hon ble Court be pleased to set aside the SCN dated 06.10.2022, the OIO dated 28.10.2022 cancelling the registration of the Petitioner and the impugned order-in-appeal dated 30.05.2023; b) this Hon ble Court may be pleased to direct the CGST Authorities to refund an amount of Rs. 20,00,000/- (Rs. Twenty lacs), deposited during the course of visit and investigation; c) this Hon ble Court be pleased to issue a writ of mandamus or a writ/direction in the nature of mandamus or any other appropriate writ, direction or order thereby directing the Respondents to restore the registration of the Petitioner immediately; d) for ad-interim reliefs in terms of prayer (b) above; e) for costs of this Petition and orders thereon; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner states that on 07.09.2022, the Anti Evasion Staff of Central Tax CGST, Delhi North Commissionerate visited and searched her premises. She claims that they also took possession of a few documents from her premises without drawing any panchnama. She claims that she was not present during the course of the search but her father-in-law (Sh. Ashok Kumar Jain), who was present at the premises at the material time, was compelled to tender a statement. He was also pressurized to deposit a sum of ₹20,00,000/-. Initially, Sh. Ashok Kumar Jain resisted the said demand but the concerned officers continued to pressurise him. He succumbed to their pressure and in order to avoid any confrontation, deposited a sum of ₹10,00,000/- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. The petitioner appealed against the said order under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ). However, the said appeal was rejected by the Order-in-Appeal dated 30.05.2023. This has led the petitioner to file the present petition. 11. It is material to note that the petitioner s appeal against the Order-in-Original dated 28.10.2022 was rejected solely on the ground of limitation. 12. In terms of Section 107(1) of the CGST Act, an appeal from an order of an Adjudicating Authority is required to be filed within a period of three months from the date of communication of the said order. Thus, in the present case, the petitioner was required to file an appeal before 28.01.2023. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... North Delhi had, by a letter dated 30.09.2022, directed cancellation of the registration of the taxpayer from the date of her GST Registration. It is material to note that the Order-in-Original dated 28.10.2022 also contained a tabular statement, which indicated that no tax was found payable. It is trite law that an authority that is vested with the power to take a decision is required to independently exercise the power and cannot do so on mere directions of another authority, without independently satisfying itself of the said decision. In the present case, it is apparent that the impugned Order-in-Original dated 28.10.2022 has been passed solely on the directions of another authority, without considering the petitioner s reply to the Sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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