2023 (8) TMI 1262

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....as dismissed as being beyond the prescribed period of limitation. 3. The facts, in brief, are that the petitioner is a proprietorship concern engaged in civil contractual works and was registered under the GST Act. It appears that as the GST returns was not filed by the counsel, a show-cause notice dated 03.11.2022 was served. In the said show-cause notice, the reasons as prescribed were as under: "Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months You are hereby directed to furnish a reply to the notice within seven working day....

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.... payable above are without prejudice to any amount that may be found to be payable you on submission of final return fumished by you. You are required to pay the following amounts on or before 17.01.2023 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: Uttar Pradesh Date: 07.01.2023 SAMEER KUMAR SRIVASTAVA Assistant Commissioner Gonda, Sector-3" 5. The petitioner could not prefer an appeal, which is prescribed under the Act, on account of Covid - 19 situation and the fact ....