2024 (4) TMI 285

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....ed show cause notice dated 25.07.2022 annexed herewith as ANNEXURE NO.1 and the impugned cancellation order dated 03.01.2023 annexed herewith as ANNEXURE NO.2 in the interest of justice. 2. Issue a writ, order or direction in the nature of mandamus commanding/directing the respondents to restore the GST registration of the petitioner and reactivate the GST registration number of the petitioner, in the interest of justice." 3. It has been submitted by learned counsel for the petitioner that this case is completely covered by the order passed by a Coordinate Bench of this Court in Writ Tax No. 19 of 2024, 'M/s Dharmadutt Brick Field, Bahraich Vs. State of U.P. and Others' decided on 02.02.2024.. 4. We have gone through ....

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....as to decide his case only thereafter. 6. In the case of the petitioner he has mentioned in paragraph 4 that the show cause notice dated 25.07.2022 had been served upon the petitioner, but he did not reply to the same because it was not in the prescribed format and there was no date and time on which the noticee was to appear for personal hearing. Since it was not in the prescribed format he did not choose to reply to the same. 7. In paragraph-9, the petitioner has mentioned that due to illness of his accountant he could not file returns on a regular basis. Moreover, the petitioner was suffering grave financial and trade difficulties apart from family problems. 8. This Court finds from a perusal of the show cause notice dated 25.07....

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....der:- "30. Revocation of cancellation of registration- (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. 1[Provided that such period may, no sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Joint Commissioner (Executive), for a period not exceeding thirty days; (b) by the Additional Commissioner Grade-1, for a further period not exceeding thirty days, beyond the period specified in clause (....