9911796707
TMI Blog2024 (11) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure-2) which indicates that the reason for issuing show cause notice is that the petitioner failed to furnish the return for a continuous period of six months which is mandatory as per the CGST Act - The petitioner during course of argument had submitted that in the order of cancellation, it has been mentioned that the undersigned has examined the reply but fact remains that no reply was filed by the petitioner within the stipulated period and as such principles of natural justice has been denied to him. It is true that no reply of the petitioner was on record as informed by the CGST counsel; however, the fact remains that the petitioner failed to furnish return for a continuous period of six months. It further transpires that the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration arising of out of the order dated 16.11.2022 in view of the show cause notice dated 07.10.2022 whereby Respondent No.3 has suspended the GST registration on 07.10.2022 on the same day of show cause notice followed by cancellation of GST registration on 16.11.2022. (ii) For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 26.07.2024 bearing Order-in-Appeal No. 80/CGST/JSR/2024 passed by the Respondent No. 2 whereby and whereunder, the appeal preferred by the petitioner has been rejected on the ground of being filed after expiry of Limitation period as envisaged under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act). (iii) For issuance of further appropriate writ/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t his reply has been considered. Even the appellate authority did not interfere with the order of cancelation on merit and simply dismissed the case of the ground of limitation. As such the entire proceeding for cancellation of GST registration arising out of order dated 16.11.2022 be quashed and set aside and the GST registration of the petitioner be restored. 5. Learned counsel for the respondent submits that the petitioner failed to furnish the return under Section 39 of Central Goods and Services Tax Act, 2017 (in short CGST Act) and since the petitioner was not following the mandatory procedure, a show cause notice was issued and finally his GST registration has been cancelled, as such no interference is required with the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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