2024 (6) TMI 555

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....ja. 1. Mr. Thakur, learned advocate appearing for the petitioner at the very outset submits that the prayer challenging the order of cancellation of the registration of the petitioner effected on 27th May 2020 though, has not been incorporated, yet the writ petitioner by way of the appeal under Section 107 (1) of the GST Act, 2017 (hereinafter referred to as the "said Act") having challenged th....

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....t by filing his return. Unfortunately, such fact has been grossed over by the proper officer. He submits that although, an appeal was filed before the appellate authority under Section 107 of the said Act, such appeal has been dismissed by an order dated 5th February 2024, inter alia, on the ground that the same is time barred. 4. By placing reliance on a judgment of the Hon'ble Division Bench ....

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....ording to the respondent authorities, the petitioner was given an opportunity to the show cause. Unfortunately, since the reply to the show cause was unsatisfactory, the registration was cancelled. There is no irregularity on the part of the authorities in cancelling the registration of the petitioner. 7. Heard the learned advocates appearing for the respective parties and considered the materi....

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....business. 9. I find from the submissions made by the respondents that unless, the petitioner files his returns, the respondents cannot determine the final tax liability. 10. Having regard to the aforesaid and taking note of the direction issued by the Hon'ble Division Bench of this Court in the case of Subhankar Golder (supra), I propose to set aside the order 27th May 2020 cancelling the re....