AI Drafter 
TaxTMI 
TaxTMI 
2022 (12) TMI 652
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....Goods & Services Rules. 2. The petitioner is a contractor engaged in providing construction services registered under the provisions of section 12 of the Act. It is his case that since he was out of business, the return after September, 2018 could not be filed. The person engaged by the petitioner also was under the impression that since outward supply is zero, there was no need for filing the return. 2.1 He was served with the show cause notice on 22.06.2020 under Rule 22 read with section 29(2) (c) of the Act to show cause as to why the registration be not cancelled, as he did not furnish the return for continuously six months' period. The show cause notice was received on the portal. However, erstwhile consultant of the petitioner did not inform the petitioner of the same and he left the assignment around the same time for exploring better and other opportunities. The petitioner's registration number was cancelled on 18.03.2021 with effect from the very date. 2.2 The petitioner preferred the appeal before respondent No.2 on 19.11.2021 under section 107 of the Act, where he had tendered written submissions and personal hearing also was made available to him through the v....
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.....2020 was not responded nor did he file any return in response to the same and, hence, his registration was cancelled. He also preferred the appeal and the same was rejected on 31.01.2022 on merits and, hence, he does not have any legitimate ground to sustain this petition. Relying on some of the provisions of the law, it is urged that the petition deserves dismissal. 4. In affidavit-in-rejoinder the petitioner has reiterated the details largely of the memo of petition. 5. We have heard extensively Mr.Hiren Trivedi, learned advocate for the petitioner, who has argued along the line of the memo of the petition and has urged that there is a keen urge on the part of the petitioner to get the registration revoked. After self-assessing, the petitioner has paid the amount of taxes and penalty and has also undertaken that whatever may be assessed by the authority, he shall be ready to also pay the same. Moreover, the consultant had not intimated him and that resulted into his not filing the returns. He has pleaded the Court to quash and set aside the order in original and the order of the appellate authority. 6. Mr. Priyank Lodha, learned Standing Counsel appearing for the respon....
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....iod of Covid and also bearing in mind the extension of the time period by the Apex Court during the Covid-19 pandemic, had permitted the restoration of the registration by extending the time period and has also further directed him to continue his business by registration of certificate to have been restored. Relevant paragraphs are reproduced as under: "ANALYSIS:- 7. Having heard the learned counsel appearing for the parties and having gone through the materials on record, the only question that falls for our consideration is that whether the writ-applicants are entitled to seek any relief as prayed for. 8. Indisputably, the cancellation of registration was on the ground of non-filing of returns by the writ-applicants. The impugned order cancelling the registration came to be passed on 10.07.2019. The writ-applicants preferred an application before the appellate authority for revocation of cancellation of registration, but such application was not entertained on the ground that the same was time barred. 9. We take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation....
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....assessee is given an access to the portal. This, according to the learned Standing Counsel is necessary for the authority concerned to compare it with the return and adjudicate properly. Indisputably, the petitioner has ensured to also file the same for the period from March, 2018 to the year 2021 and till today. He has also ensured to furnish undertaking for the liability, if there arises any under the law. Under the circumstances, when all kinds of readiness is expressed, there is no reason as to why this Court should not permit at this stage, filing of GSTR-1. It is not only not going to prejudice the interest of revenue, but, on the contrary, would facilitate the process of adjudication with all the datas made available online. 12. It is for the period of pandemic which must not be lost sight of even though thankfully it is over by now and, therefore, the issue of limitation which the Apex Court had considered for extending the limitation shall also come to the rescue of the petitioner. Apt would be refer to the last such order passed by the Apex Court in the case of Re: Cognizance for Extension of Limitation passed in MCA No.665 of 2021 in SMW(c) No.3 of 2020 which extended....