2022 (12) TMI 958

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....und of delay as well as the order of cancellation of registration dated 19.09.2019. Petitioner who was in the business of bangles and artificial ornaments was initially registered with the taxing authorities under the Central Goods and Services Tax Act 2017 (hereinafter referred as the 'Act of 2017'). A show cause notice for cancellation of registration was issued on 19.09.2019 on the ground that the assessee has not filed the return for last six months. The said show cause notice remained unattended by the assessee due to which his registration was cancelled by the order dated 30.09.2019. Aggrieved by the said order, an appeal was preferred before the first appellate authority by the petitioner on 30.03.2022 which has been re....

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....rce. It was not punitive in nature. The purpose of the Act was to bring under one umbrella both the goods and services tax which were being charged separately under different heads by the Central and State Government. The idea was that India as a nation was to have single tax regime, and the multiple taxes which were being imposed by different State Government in the movement of goods either interstate or intrastate was to be subsumed in the new tax regime of 2017. Both the Central Government and the State Government were trying to stop the evasion of sales/trade tax which was being done at large scale through out the country. By the implementation of the present tax regime many lacuna have been plugged and the traders/businessman have b....

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....come the hurdles faced by the traders. Cancellation of the registration should be the last resort. Cancellation of registration not only leads to closure of business but also creates unemployment. Every trader/businessman directly or indirectly provides some employment, which in turn generates revenue for the State. Cancellation of registration and closure of business would lead to more unemployment, corruption and crime in the society. For a civilized society every effort should be made by the officers of the State, who are duty bound to help every citizen and resident of the State by extending all possible benefits. This Court does not hold brief for the wrong doers but only cautions the officers of the State, that when a new taxing re....