2022 (7) TMI 1226

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....acts of the case are that the petitioner was issued with a Show Cause Notice dated 19.12.2018, to show cause as to why the registration granted to the petitioner should not be cancelled for non-filing of statutory returns under the provisions of the respective GST Acts. 3. It appears that the petitioner had also replied to the Show Cause Notice on 01.01.2019 stating that the petitioner could not file return in time due to health problem and financial crisis. Meanwhile, the registration was cancelled. The petitioner preferred an appeal before the Appellate Commissioner under Section 107(1) & (4) of the GST Act, which culminated in an order dated 31.08.2019. The appeal was dismissed stating that the appeal has been filed beyond the period of....

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....evive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach. 229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:- i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along w....