9911796707
TMI Blog2024 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ore than six months as stated under section 29 of the GST Act - HELD THAT:- Section 29 of the GST Act, 2017 deals with cancellation or suspension of registration, and clause (c) of sub-section (2) of section 29 states that the competent authority may cancel the registration of a person if he has not furnished returns for a continuous period of six months. Therefore, reading of the said provision i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in favour of the petitioner would be arbitrary and discriminatory. The impugned order passed by the 1st respondent cancelling registration of the petitioner, produced at Annexure-F are hereby quashed - petition allowed. - HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR For the Petitioner : (By Sri Yadawad Pramod Shrinivas, Advocate) For the Respondents : (By Sri Hanamantharay Lagali, Addl. Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed, and there is no provision under section 107 of the Act to condone the delay in filing the appeal. Hence, this petition. 3. Learned counsel for petitioner submits that the impugned order cancelling the registration certificate was notified to the accountant of the petitioner, and the order having not been communicated, there was a delay in filing the appeal before the 1st respondent. He fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made by the learned counsel for the petitioner and the learned Addl. Government Advocate for the State. 6. Section 29 of the GST Act, 2017 deals with cancellation or suspension of registration, and clause (c) of sub-section (2) of section 29 states that the competent authority may cancel the registration of a person if he has not furnished returns for a continuous period of six months. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation of the registration certificate granted in favour of the petitioner would be arbitrary and discriminatory. Accordingly, I pass the following: ORDER i) The writ petition is allowed. ii) The impugned order dated 05.10.2023 passed by the 1st respondent in Appeal No. BGM-JJ-ADC-78-2023-24-GST, produced at Annexure-A and the order dated 12.01.2023 passed by the respondent No. 2, cancelling regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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