2024 (6) TMI 895

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....March, 2023, passed under the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"). 3. The petitioner is registered under the provisions of the said Act. The petitioner claims to be a small businessman and a works contractor. According to the petitioner during the Covid period there had been certain defaults in filing of returns. It is in connection therewith, the petitioner was served with a show cause notice dated 14th January, 2023, calling upon the petitioner to show cause as to why the registration of the petitioner under the said Act shall not be cancelled on account of failure on the part of the petitioner to furnish returns under Section 39 of the said Act, for a continuous period of si....

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....to furnish returns for a continuous period of six months. 6. Following the aforesaid, the petitioner had promptly on 20th April, 2023 filed an application for revocation of cancellation of registration. Unfortunately, for the petitioner the said application for revocation of cancellation was rejected since the petitioner did not respond to a further show cause issued by the respondents on 26th April, 2023. 7. Being aggrieved, the petitioner had filed an appeal under Section 107 of the said Act and had in the interregnum on 22nd April, 2024 filed returns for the subsequent period. 8. Incidentally, the appeal was dismissed by the appellate authority, inter alia, on the ground that the same was barred by limitation as the same was fil....

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....that the petitioner's registration under the said Act had been cancelled on the ground of non-filing of returns. It is not the case of the respondents that the petitioner had been adapting dubious process to evade tax. Taking note of the fact that the suspension/revocation of license would be counterproductive and works against the interest of the revenue since, the petitioner in such a case would not able to carry on his business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, I am of the view that the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business. 14. I find it is the contention of the respondents that the petitioner is....