9911796707
TMI Blog2025 (1) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... GST as the case may be or both. These statutory dues are required to be paid by all entities who are registered under the GST regime. Such payments of statutory due(s) contribute towards the revenue collection by the Union. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner will not be deposited and which will not be in the interest of the revenue. Therefore, in order that the petitioner is required to comply with his statutory obligations of payment of taxes under the GST regime, it would be necessary for the departmental authorities to re-consider the prayer of the petitioner for revocation of his cancellation of GST registration. It is directed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of cancellation was 07.03.2024. The petitioner decided to approach the appellate Authority under Section 107 of the CGST Act, 2017 R/W Rule 108 of CGST Rules, 2017 for invocation of cancellation of the GST Registration. But subsequently petitioner realised that since the order of cancellation of GST was passed on 07.03.2024 and the time limit for filing the appeal has already been elapsed and the appellate Authority having not been vested with the power and jurisdiction to condone the delay beyond one month after the expiry of 3 month, the petitioner having no other alternative has decided to approach this Court directly instead of preferring the appeal. The learned counsel for the petitioner refers to various orders passed by the Co-ordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a direction to the respondent authority to revoke the cancellation of registration upon due payment of all statutory dues payable by the petitioners. In some matters, the assessee had approached the statutory appellate authority for redressal of their grievances which however was rejected by the appellate authority. This Court is therefore of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending. This present writ petition can also be disposed of in terms of similar orders as had been done by the orders passed in W.P(C) No. 6930/2023, W.P(C) No. 1049/2023, WP(C) No.5181/2023 and WP(C) No.6366/2023. 9. Accordingly, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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