2024 (1) TMI 566

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....ervices. The respondent issued a show cause notice dated 26.12.2022 proposing for cancellation of GST Registration for non filing of monthly returns and subsequently, by the impugned order dated 05.01.2023 cancelled the GST Registration of the petitioner on the ground that the petitioner/assessee did not respond to the earlier show cause notice. 3. Mrs.V.Vijayalakshmi, learned counsel appearing for the petitioner would submit that due to ill health of the Managing partner of the petitioner- Firm, namely, Mr.R.Mohan Raj, who was in charge of filing GST returns on behalf of the petitioner-Firm, the petitioner was not able to file GST returns for the months of July 2022 to December 2022. Therefore, she would submit that non filing of GST re....

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....ions...." (ii) In yet another decision rendered by the Hon'ble High Court of Allahabad in the case of M/s.S.S.Traders Vs. State of UP dated 02.11.2021 it is held as follows:- "A bare perusal of the show cause notice form under Rule22(1) shows that there is a difference in the show cause notice dated 12.05.2021 issued to the petitioner and in the form of the show cause notice quoted aforesaid. The specific date and time is necessarily required to be mentioned in the notice for showing cause which is conspicus by its absence in the notice to the petitioner. Moreover, the proviso to subsection (2) of section 29 mandates opportunity of hearing being provided to the person whose registration is proposed to be cancelled befo....

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....d also that the total amount of late fee payable for a tax period, under section 47 of the aid Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, ....

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....ns and would pay tax along with penalties and interest thereon etc. ,in the event of its GST Registration number being restored and hence, prayed for setting aside the impugned order. 4. The learned Additional Government Pleader appearing for the respondent submitted that the petitioner has committed default in filing GST returns. In such circumstances, if this court considers the request of the petitioner, orders would be passed with regard to the restoration of GST Registration of the petitioner and on such restoration, the petitioner may be directed to pay all the tax dues along with penalty and interest within a time frame that may be fixed by this court. 5. Considered the submissions of the learned counsel for the petitioner as w....