2022 (9) TMI 1551

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.... Narsimha Sarma, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of the following orders: (i) Order dated 29.07.2020 issued by respondent No. 1 cancelling Goods and Services Tax (GSO registration of the petitioner. (ii) Order dated 26.08.2022 passed by respondent No. 2 as the appellate authority rejecting the appeal filed by the petitioner against cancellation of GST Registration. 3. Petitioner is a partnership firm engaged in the business of transporting passengers from one place to another through the buses owned by it. Petitioner is registered under the Central Goods and Services Tax Act, 2007 (briefly 'the CGST Act' hereinafter) as we....

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....ed the registration with effect from 29.07.2020. The appellants have submitted that they have filed returns till cancellation of registration i.e., July, 2020. They submitted that they will file returns after revocation of cancellation of GST registration up to date and discharge the GST ability, if any. Further, the appellant have submitted the tax liability statement and taxes paid by them. It is seen from the said statements that they were continuously in business and not filing the returns by the due dates Further, for the period from April 2019 to November 2019, they have utilized the input tax credit which appears to be not eligible and the eligibility of the said input tax credit has to be verified by the Range Officer and take app....