9911796707
TMI Blog2024 (11) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... nuous period of six months - On perusal of the said show cause notice, it is not clear that reply submitted by the petitioner has not been considered. Thus, the aforesaid show cause notice shows and impugned order are passed without application of mind on the part of respondents. 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 - 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 mentioned as zero . Therefore, there was no occasion to deposit the amount because the respondents did not mention the amount to be paid. The orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 returns for a continuous period of six months. 6. On perusal of the said show cause notice, it is not clear that reply submitted by the petitioner has not been considered. Thus, the aforesaid show cause notice shows and impugned order are passed without application of mind on the part of respondents. 7. Also the order dated 09.06.2022 passed by the respondent No.2 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 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 mentioned as zero . Therefore, there was no occasion to deposit the amount because the respondents did not mention the amount to be paid. 10. In view of the above, the orders dated 09.06.2022 passed by the Adjudicating Authority and order dated 29.05.2024 passed by the Appellate Authority are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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