2024 (12) TMI 1435

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..... usiness in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business. It is proposed to set aside the order dated 2nd March, 2023 cancelling the registration of the petitioner subject to the condition that the petitioner files his returns for the entire period of default and pays requisite amount of tax and interest and fine and penalty. Petition disposed off.
RAJA BASU CHOWDHURY, J. Mr. Sandip Choraria Mr. Rishav Manna For the petitioner. Mr. Uday Shankar Bhattacharya Mr. Tapan Bhanja For the CGST Authorities. ORDER 1. The present writ petition has been filed, inter alia, chall .....

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..... f of the respondents on the other hand submits that the petitioner had not complied with the statutory provisions and it is for such reason, the registration of the petitioner under the said Act was cancelled. 6. According the respondent authorities the petitioner was given opportunity to show cause. Since, no appropriate reply to the show cause was given by the petitioner the authorities had cancelled the registration. There is no irregularity on the part of the authorities in cancelling the registration. 7. Heard the learned advocates appearing for the respective parties and considered the materials on record. 8. Admittedly, I find that the registration of the petitioner had been cancelled on the ground of non-filing of returns. It is .....

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..... of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 12. For the purpose of compliance of the above directions, the respondents are directed to activate the portal within one week from date, so that the petitioner can file his returns, pays requisite amount of tax, interest, fine and penalty. 13. With the above direction and observations, the writ petition is disposed of without any order as to costs. 14. All parties to act on the basis of the server copy of this order duly downloaded from this Hon'ble Court's official website. Urgent photostat certified copy of this order, if applied for, be made available to the parties upon compliance of necessary formalities.
Case laws, Decisi .....

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