9911796707
TMI Blog2024 (5) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same time filing of the returns have become irregular owing to prevailing condition at the relevant point of time. The petitioner s default took place during the pandemic and, as such, a sympathetic consideration is required to be given keeping in mind that by retaining the order of cancellation, the petitioner will be deprived of carrying on his business which will ultimately result into the loss to the Government exchequer. The justice will be sub-served, if, it is directed that the order impugned dated 25th January, 2022 be set aside particularly when the default in filing the return for six consecutive months being the only ground for cancellation. The order dated 25th January, 2022 cancelling the petitioner s registration is se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment can also issue notice under Rule 22(1) of WBGST Rules, 2017 but there cannot be a combined notice. Notice in Form GST REG-31 is issued under the provisions of Rule 21A (2A) of the 2017 Rules where as notice under Rule 22(1) of the said Rules is issued by Form GST REG-17. The notice dated 29th November, 2021 is a combined notice under Rule 22(1) and Rule 21A(2A) of the 2017 Rules. The department, therefore, has not followed the procedure laid down by the WBGST Act, 2017 and the rules framed thereunder. The petitioner also says that the show cause notice dated 29th November, 2021 is, therefore, bad in law. The petitioner says that on the basis of such an invalid notice the petitioner's registration was cancelled by the department. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by the Division Bench presided by the Hon'ble the Chief Justice on 9th April, 2024. The petitioner has also relied upon a Coordinate Bench decision passed on 29th April, 2024 in WPA 460 of 2024 (Rana Chowdhury Vs. The State of West Bengal & Ors.) following Subhankar (supra). The petitioner also cited a judgment of a Division Bench of the Delhi High Court passed on 27th February, 2024 in W.P.(C) 349 of 2024 (M/s Euro PVC Fabric Vs. Principal Commissioner of Goods and Services Tax, South Delhi). On behalf of the department it is submitted that there was no mistake on the part of the department in cancelling the petitioner's registration. The petitioner did not file return for consecutive six months which empowers the Officer to form an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with a notice GST REG-31. It is well-settled principle as laid in Nazir Ahmed Vs. King Emperor reported in AIR 1936 Privy Council 253 that where a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all other methods of performance are necessarily forbidden. The authority concerned under the WBGST Act, 2017 and the Rules framed thereunder is authorized to issue show-cause for suspension as also to terminate the registration. The procedure spelt out under the 2017 Act and Rules framed thereunder have a mandatory flavour and are required to be followed in that particular manner only. The show-cause notice dated 29th November, 2021 being a combination of two separate provisions is, therefore, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during March, 2020 and 28th February, 2022, the situation in the country owing to pandemic was not normal. The business entities have suffered commercial loss during this period for lack of business, at the same time filing of the returns have become irregular owing to prevailing condition at the relevant point of time. The petitioner's default took place during the pandemic and, as such, a sympathetic consideration is required to be given keeping in mind that by retaining the order of cancellation, the petitioner will be deprived of carrying on his business which will ultimately result into the loss to the Government exchequer. Considering all these aspects, I find that justice will be sub-served, if, I direct the order impugned dated 25t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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