TaxTMI 
TaxTMI 
2024 (5) TMI 1090
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner says that only on the ground that he was unable to file the return for consecutive six months, the registration of the petitioner has been cancelled. The petitioner says that on 29th June, 2021 a show cause notice for cancellation of registration was issued to the petitioner. The petitioner says that this notice is in violation of the procedure laid down by the statute. The petitioner says that under Section 29(2)(C) of the WBGST Act the registration can be cancelled. In such a situation under sub-rule 2A of Rule 21A of the WBGST Rules, 2017 the department can issue a notice for suspension. The department can also issue notice under Rule 22(1) of WBGST Rules, 2017 but there cannot be a combined notice. Notice in Form GST REG-31 is iss....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onsidering the effect of pandemic, the Hon'ble Supreme Court has also excluded the application of Limitation Act till 28th February, 2022. The petitioner says that he intends to carry on business and come within the ambit of the WBGST Act. The petitioner thus prays for revocation of the cancellation and restoration of the registration so that the petitioner can file the current return as also with the leave of Court the return for the defaulted period. The petitioner has relied upon a judgment passed in MAT 639 of 2024 (Subhankar Golder Vs. Assistant Commissioner of State Tax, Serampore Charge & Ors.) delivered by the Division Bench presided by the Hon'ble the Chief Justice on 9th April, 2024. The petitioner has also relied upon a Coordi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 3. Whether the revocation of the cancellation and restoration of the registration will anyway be beneficial to the State as money collected from the petitioner can be utilized for the development of the State coupled with the fact that the continuing of the cancellation order petitioner will deprive the petitioner of his livelihood. The notice dated 29th November, 2021 has been issued in a mechanical manner without considering the procedure laid down under the law. GST REG-31 and GST REG-17 are issued under different provisions of WBGST Act and Rules and is based on different circumstances. A notice in GST REG-17 cannot be equated with a notice GST REG-31. It is well-settled principle as laid in Nazir Ahmed Vs. King Emperor reported i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of jurisdiction by the officer authorized under the 2017 Act and the rules framed thereunder amounts to exceeding his jurisdiction. The show-cause notice and the action of the Officer so empowered in that case can be challenged in writ jurisdiction without filing an appeal as the Appellate Authority under the statutory appeal is not empowered to decide on the validity of the notice as raised in this case. Secondly, in the case before the Delhi High Court, there was no appeal, yet the Division Bench of the Delhi High Court allowed the writ petition by cancelling the revocation and restoring the registration number. It is also correct that during March, 2020 and 28th February, 2022, the situation in the country owing to pandemic was not no....