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TMI Blog2024 (11) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... And HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. Prem Mardi, Advocate For the Resp.-State : Mr. Mohan Kr. Dubey, A.C. to A.G For the Res.-CGST : Mr. P.A.S.Pati, Sr. S.C. (CGST) ORDER Per Deepak Roshan, J. Heard learned counsel for the parties. 2. The instant writ application has been preferred for following reliefs; (i) For issuance of an appropriate writ/order/direction sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate writ/order/direction including Writ of Direction, directing the Respondent- authorities to restore the GST Registration Certificate of Petitioner enabling it to restart normal business activities. (iv) For issuance of any other appropriate writ(s)/order(s)/ direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of the case. 3. The brief fact of the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of natural justice, the registration proceeding should be quashed. He further submits that though the petitioner could not file the reply within the stipulated period provided in the show cause notice, the concerned respondent passed the order for cancellation of registration on 16.11.2022 indicating therein that his reply has been considered. Even the appellate authority did not interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile return for a continuous period of six months and on the other hand the petitioner filed appeal before the appellate forum after a delay of 1 year and 20 days which is admittedly beyond the period of three months for filing appeal as prescribed under the Act. 8. Having regard to the aforesaid facts and circumstances, neither there is any perversity in the order of cancellation of GST registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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