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TMI Blog2023 (9) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of six months, his registration is liable to be cancelled - there are no contradiction in the provisions of Section 50 or Section 29 of the GST Act, 2017. An alternative remedy is available to the petitioner as per the Act and the Rules thereto, which the petitioner should have resorted to within the statutory prescribed limit. Against the order of cancellation of registration, the petitioner ought to have availed the remedy of appeal within a maximum period of three months from the date on which the order is communicated. Admittedly, the petitioner did not file returns for a period of six months consecutively and therefore, the authority has no option than to cancel the registration - there are no error of law in the exercise of jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso to appear for personal hearing. Despite the said notice, neither the petitioner filed a reply, nor he had filed a return. Therefore, the petitioner s registration was cancelled with effect from 15.01.2023, vide Exhibit P3 order dated 04.03.2023. Hence this writ petition seeking the following reliefs: 1) Issue a writ of certiorari quashing Exhibit P3 order cancelling the registration under the GST Acts; 2) Issue a writ of mandamus directing the second and/or third respondents to remove condition presently existing in the GTS site that unless payment of taxes/late fee/interest is made, return cannot be uploaded finding that the same is unauthorised by the Act and the Rules; and 3) Issue a writ of mandamus directing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contradiction in the provisions of Section 50 or Section 29 of the GST Act, 2017. An alternative remedy is available to the petitioner as per the Act and the Rules thereto, which the petitioner should have resorted to within the statutory prescribed limit. Against the order of cancellation of registration, the petitioner ought to have availed the remedy of appeal within a maximum period of three months from the date on which the order is communicated. Admittedly, the petitioner did not file returns for a period of six months consecutively and therefore, the authority has no option than to cancel the registration. I do not find any error of law in the exercise of jurisdiction by the authority in cancelling the registration of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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