TaxTMI 
TaxTMI 
2022 (4) TMI 751
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....ng and setting aside order dated 10.7.2019 (annexed at Annexure A) passed for cancelling the registration certificate of the Petitioner under the GST Acts; (B) be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside order dated 14.9.2021 (annexed at Annexure F) passed by the appellate authority under the GST Acts; (C) be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith restore the registration certificate of the Petitioners under the GST Acts; (D) Pending notice, admission and final hearing of this petition, be pleased to stay the ....
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....he ground that the writ-applicants had not filed the returns. 2.5 The writ-applicants submitted before the officer that the writ-applicants were facing financial difficulties and therefore, it was not possible for them to immediately file the returns. 2.6 The 3rd respondent authority, however, proceeded to pass the impugned order dated 10.7.2019 cancelling the registration certificate of the writ-applicants under the G.S.T. Act by stating in the order as follows: "registration is cancelled for want of compliance". No other reasons were assigned in the order. 2.7 It is the case of the writ-applicants that they were not served with a physical copy of the order canceling the registration certificate. However, the consultant of the wri....
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....ation. 3. In such circumstances referred to above, the writ-applicants are here before this Court with the present writ-application. 4. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ-applicants and Mr. Priyank Lodha, the learned senior standing counsel appearing for the respondents. SUBMISSIONS ON BEHALF OF THE WRIT-APPLICANT:- 5. Mr. Uchit Sheth, the learned counsel appearing for the writ-applicants have made the following submissions. 5.1 The Central Board of Indirect Taxes had vide order No. 1/2020-Central Tax, dated 25.6.2020 extended the time period for filing application for restoration and it was clarified that for any order cancelling the registration for non-filing of the returns under Clau....
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....6.09.2021. Thus, both the events occurred during the subsistence of order of Hon'ble Supreme Court generally extending limitation. 5.5 The only reason for cancellation of registration certificate of the writ-applicants was non-filing of returns due to non-payment of tax. Such non-payment of tax was due to financial constraints beyond the control of the writ-applicants. Now that the writ-applicants have already made good the outstanding amount of tax, the cancellation of registration should be revoked and the writ-applicants must be permitted to resume business. SUBMISSIONS ON BEHALF OF THE RESPONDENTS:- 6. On the other hand, Mr. Priyank Lodha, the learned Senior Standing Counsel relied upon the affidavit-in-reply filed by the respo....