2024 (11) TMI 1334

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....Shri Justice Binod Kumar Dwivedi For the Petitioner : Shri Shashwat Seth - advocate For the Respondent No.6 : Shri Prasanna Prasad - Advocate For the Respondent/State : Shri Bhuwan Gautam - Govt. Advocate ORDER PER: JUSTICE VIVEK RUSIA This petition is directed against the order dated 09.06.2022 passed by Superintendent, Customs & Central Excise, Jhabua (M.P.), whereby the regist....

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....ioner is praying for setting aside of order dated 29.05.2024 and restoration of GST to do the business in future. 4. Shri Prasanna Prasad submits that similar issue is pending for consideration before the Apex Court. 5. Upon hearing learned counsel for the parties and on perusal of record of this case, this Court finds that for non-filing of GST returns, the petitioner was issued a Show Caus....

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....eason(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 file GSTR 3B return continuously for last 6 months or more is liable for cancellation. Tax payer submitted reply that they are facing financial crisis thus need 45 days for filing r....

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....es made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 8. The appeal filed by the petitioner against order dated 09.06.2022, has been dismissed by the Appellate Authority by the impugned order dated 29.05.2....