2023 (6) TMI 287

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....then by same claim there has to be quickness of decision making on the part of the authorities and functionaries under the Goods and Service Tax, 2017 who are meant to deal and decide matters and cases be it at original or appellate level. In the present case, a statutory online appeal filed on 29.03.2022 before the appellate authority of the Deputy Commissioner (Appeal) II by the petitioner, whose GST Registration 01AGGPC6801MIZR dated 26.04.2018 came to be cancelled on account of non-filing of more than six consecutive return vide an Order no. ZA011019005252 dated 28.10.2019 passed by the State Taxes Officer Circle Q is still lying undecided. 03. The petitioner came to be served with a show cause notice dated 18.10.2019 issued by the S....

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.... Proprietor of the firm to approach and follow up his pending application for revocation of order for cancellation of his GST number 01AGGPC6801M1ZR with the Appellate Authority (D.C Appeals ll) Jammu. Whereas a representation was filed by Sh. Jameel Choudhary Proprietor of the above referred firm on 01.03.2023 along with an order of the Hon'ble High Court of Jammu & Kashmir & Ladakh under above referred writ petition for reconsideration of order for cancellation of his GST registration number (01AGGPC6801M1ZR) that was cancelled on 28.10.2019 vide this office reference no.ZA011019005252D. However going by the directions of the Hon'ble High Court of Jammu & Kashmir & Ladakh this office has thoroughly gone through t....

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....nce no. ZA011019005252D. Further it is made clear that this office have an information that aggrieved by the order for cancellation of his registration, the taxpayer has already filed an appeal before the concerned Appellate Authority {DC Appeals ll) Jammu and said online Appeal application is still pending before the concerned D.C Appeal and till date this office has not got any order from the concerned DC Appeal directing the undersigned for restoration of GST number of the aggrieved person. In this order it is also clarified that this office is neither competent to revoke the order for cancellation of registration number on suo moto basis and nor there is any online functionality on the GST portal as on date through which the aggrieved p....