2024 (11) TMI 1406

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....writ application has been preferred for following reliefs; (i) For issuance of an appropriate writ/order/direction setting aside entire proceeding of cancellation of the GST registration arising of out of the order dated 16.11.2022 in view of the show cause notice dated 07.10.2022 whereby Respondent No.3 has suspended the GST registration on 07.10.2022 on the same day of show cause notice followed by cancellation of GST registration on 16.11.2022. (ii) For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 26.07.2024 bearing Order-in-Appeal No. 80/CGST/JSR/2024 passed by the Respondent No. 2 whereby and whereunder, the appeal preferred by the petitioner has been rejected on t....

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....t though the petitioner could not file the reply within the stipulated period provided in the show cause notice, the concerned respondent passed the order for cancellation of registration on 16.11.2022 indicating therein that his reply has been considered. Even the appellate authority did not interfere with the order of cancelation on merit and simply dismissed the case of the ground of limitation. As such the entire proceeding for cancellation of GST registration arising out of order dated 16.11.2022 be quashed and set aside and the GST registration of the petitioner be restored. 5. Learned counsel for the respondent submits that the petitioner failed to furnish the return under Section 39 of Central Goods and Services Tax Act, 2017 ....