2022 (6) TMI 760

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....r dated 04/01/2022 passed by respondent No.2 and order dated 04/02/2022 passed by respondent No.3 and further pleased to direct for restoration of registration of the petitioner. ii. Any other relief which this Hon'ble Court deem fit may also is granted". 2. The facts as canvassed in the memorandum of Writ Petition reveal that the petitioner is a service provider, registered with GST, Kymore, District Katni. Registration of petitioner was canceled vide order dated 04/02/2019 (Annexure P/1). Thereafter, with the delay of 865 days, he preferred an appeal before the Joint Commissioner, GST State, (Appeal), Jabalpur, i.e. the Appellate Authority also dismissed the appeal vide order dated 04/01/2022 and thus the petitioner has filed this peti....

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....on deserve to be dismissed. 5. We have considered the rival contentions and submissions so put-forth before us. 6. To appreciate the rival submissions, it is appropriate to refer Section 29 and Section 107 of Act of 2017. Section 29:- Cancellation [or suspension of registration- "1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-- (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise dispo....

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....tion without giving the person an opportunity of being heard. Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed." Section 107:-Appeals to Appellate Authority (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissi....

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....d. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or an....

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....me limit specified under section 73 or section 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy o....