2023 (2) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tor business. He filed GST return for the month of June, 2020 within the stipulated period of time on 31st December, 2020. It is the case of the petitioner that he could not file GST return within the stipulated period of time thereafter as he was incurred heavy losses in his business and consequently had lost his control and even attempted to commit suicide on 27th December, 2020. He was, therefore, admitted to hospital during the whole month of December and for sometimes in the month of January, 2021. As he failed to file return for a continuous period of six months, the petitioner was served with a notice to show-cause as to why his GST registration would not be cancelled on 4th January, 2021. He was directed to appear personally on 4th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pproach to the Constitutional Writ Jurisdiction of this Court for redressal because there is no disputed question decided by the Superintendent, Jalpaiguri under the GST Act in the impugned order for cancellation of the registration. In support of his contention, the learned Advocate for the petitioner has referred to some unreported decision as follows:- 1. "Aggarwal Dyeing and Printing Works Vs. State of Gujarat (SCA No.18860 of 2021) dated 24th February, 2022. Paragraph 11 of the said report is relevant where the Division Bench of the Gujarat High Court was pleased to hold that it is settled legal position of law that reasons are heart and soul of the order and non communication of same itself amounts to denial of reasonable opportuni....