9911796707
TMI Blog2024 (5) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... e said response to the show cause, however, does not appear to have been considered at all by the proper officer. The reason for rejection of the application for revocation of cancellation of registration vide order dated 18th November, 2022 is non submission of total purchase and sale statement from the date of cancellation till the date of response. The reasons for not revoking the cancellation has been clearly spelt out in the order dated 18th November 2022. It appears that the petitioner having not uploaded/submitted the total purchase and sale statements from the date of cancellation, his application had been rejected. Having regard to the aforesaid, the cancellation of petitioner s registration should be revoked with a further directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the petitioner by drawing attention of this Court to page 30 of the writ petition submits that the petitioner, immediately upon coming to learn with regard to cancellation of the registration, had filed an application, inter alia, praying for revocation of the order of cancellation. In pursuance to the aforesaid, a show cause notice dated 12th October 2022 was issued. Although, the petitioner had duly responded to the same, the proper officer by a cryptic order dated 18th November 2022, without considering the petitioner s response and by observing that the reply given by the petitioner has been found to be unsatisfactory, had rejected the same. The reasons for rejection are reproduced hereinbelow:- This has been reference to y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not the case of the respondents that the petitioner adopted dubious process to evade payment of tax. From the order of cancellation it would not appear that the petitioner had evaded any tax. Having regard to the aforesaid it is submitted that the cancellation of the petitioner s registration should be revoked as the petitioner is ready and willing to comply with the provisions of the GST Act. The petitioner is also ready and willing to pay any tax liability that may be imposed by the respondents. 6. Mr. Sanyal, learned advocate appearing for the State, however, does not dispute the fact that in none of the aforesaid orders any liability has been thrust on the petitioner. 7. Insofar as the question of evasion of tax is concerned, it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid writ petition, however, since this Court, while in Circuit Bench at Jalpaiguri, in the case of Sujit Das versus The Senior Joint Commissioner of Revenue, State Tax, Jalpaiguri Circle Ors., in WPA 884 of 2024 on 24th April 2024, by placing reliance in the case of S.K. Chakraborty Sons versus Union of India reported in (2024) 123 GSTR 229 was, inter alia, pleased to observe that the appellate authority is competent to condone the delay one month beyond the prescribed period under Section 107 of the said Act, I am of the view that the aforesaid appellate order cannot interfere with the petitioner s substantive rights for reconsideration of his case as regards restoration of registration under the said Act. 10. Be that as it may, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire period of default and pays requisite amount of tax, interest, fine and penalty. 13. It is made clear that if the petitioner complies with the directions / conditions noted above within 4 weeks from the date of receipt of the server copy of this order, the petitioner s registration under the said Act shall be restored by the proper officer and the orders dated 28th September, 2022, 18th November, 2022 and the order dated 12th February, 2024 shall stand set aside. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 14. For the purpose of compliance of the above directions, the respondents are direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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