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TMI Blog2024 (11) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... hwat Seth - advocate For the Respondent No.6 : Shri Prasanna Prasad - Advocate For the Respondent/State : Shri Bhuwan Gautam - Govt. Advocate ORDER PER: JUSTICE VIVEK RUSIA This petition is directed against the order dated 09.06.2022 passed by Superintendent, Customs & Central Excise, Jhabua (M.P.), whereby the registration of GST has been cancelled and dismissal of an appeal by Joint Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST to do the business in future. 4. Shri Prasanna Prasad submits that similar issue is pending for consideration before the Apex Court. 5. Upon hearing learned counsel for the parties and on perusal of record of this case, this Court finds that for non-filing of GST returns, the petitioner was issued a Show Cause Notice dated 21.11.2019 for cancellation of registration as he has not filed retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the month of August 2022 as per AIO portal. As per Section 29 of CGST Act, 2017 if, tax payer failed to file GSTR 3B return continuously for last 6 months or more is liable for cancellation. Tax payer submitted reply that they are facing financial crisis thus need 45 days for filing remaining GSTR 3B returns. Tax payer may file revocation of GST registration after filing all pending GSTR 3B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 8. The appeal filed by the petitioner against order dated 09.06.2022, has been dismissed by the Appellate Authority by the impugned order dated 29.05.2024 on the ground of limitation. 9. In the impugned order dated 09.06.2022, it is observed that the petitioner is required to pay the following amount, however, the amount is mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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