2024 (10) TMI 281

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....H KUMAR KAIT, CHIEF JUSTICE This petition is directed against the order dated 20.06.2024 passed by respondent No.3 - Joint Commissioner (Appeals), CGST, Customs & Central Excise, Indore (M.P.), whereby petitioner's appeal against order dated 06.04.2023 passed by the Adjudicating Authority thereby cancelling the GST registration, has been dismissed on the ground of limitation. 2. In the present petition, the petitioner has pleaded that he was issued a Show Cause Notice dated 23.03.2023 by respondent No.2 for cancellation of GST registration due to non-filing of the GSTR 3B returns and despite his reply, the same was cancelled vide order dated 06.04.2023; against which he filed an appeal before respondent No.3- Joint Commissioner (A....

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.... petitioner. Thus, the aforesaid show cause notice shows pure non-application of mind on the part of respondents. 6. Also the order dated 06.04.2023 passed by the respondent No.2 - Adjudicating Authority reads as under:- "This has reference to your reply dated 30/03/2023 in response to the notice to show cause dated 23/03/2023. Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. As the tax payer failed to file GSTR 3B for last 6 months. Last GSTR 3B return was filed for the month of August 2022 as per AIO portal. As per Section 29 of CGST Act, 2017 if, tax payer failed to f....