2023 (3) TMI 626

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....arned Deputy Solicitor General of India representing respondent No.5. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 09.09.2020 passed by respondent No.2 as well as the order-in-appeal dated 31.01.2023 passed by respondent No.1. 3. By the order dated 09.09.2020, the goods and services tax (GST) registration of the petitioner has been cancelled on the ground that petitioner had not filed GST returns for more than six months. Appeal filed by the petitioner before respondent No.1 against such cancellation order has been rejected by the order-in-appeal dated 31.01.2023. 4. Petitioner before us is a proprietary concern engaged in the business of providing professional ....

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....p firm engaged in the business of carrying out works contract services. It is registered with the Goods and Services Tax (GST) authorities in the State of Telangana. By the order dated 22.01.2019, respondent No.2 cancelled registration of the petitioner under GST. Against this order of cancellation, petitioner preferred appeal before respondent No.1 assailing the legality and validity of the order dated 22.01.2019. By the order dated 19.04.2022, respondent No.1 as the appellate authority has held that the appeal was filed beyond the period of extended limitation. Accordingly, the appeal was dismissed. 4. Hence, the writ petition. 5. On a query by the Court as to why petitioner has not approached the Goods and Serv....

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.... cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. 9. In the light of the above and without expressing any opinion on merit, we remand the matter back to the file of respondent No.2 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. Needless to say, when the respondent No.2 hears the matter on remand, petitioner shall submit all the returns as per the statute." 5. Accordingly and in the li....