2024 (12) TMI 729

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dated:- 11-12-2024<br>W. P. (T) No. 5982 of 2024 - -<br>GST<br>HON'BLE THE CHIEF JUSTICE M.S. RAMACHANDRA RAO, AND HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. Rohit Ranjan Sinha, Advocate. For the Respondent : Mr. P.A.S.Pati, Sr. S.C. (CGST). PER DEEPAK ROSHAN, J. Heard learned counsel for the parties. 2. The instant writ petition has been preferred by the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nces, the Order-In-Appeal No. 67/CGST/RAN/2024 dated 5/6.6.2024 (Annexure-11) passed in Appeal No. CGST(A)-31/RAN/2024-25 by the Additional Commissioner (Appeals), Office of the Commissioner, CGST and Central Excise (Appeal), Ranchi whereby and whereunder, the appeal preferred by the petitioner has been rejected on the ground of limitation as envisaged under Section 107 of the Central Goods and Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....its of the case. 4. Learned counsel for the petitioner submits that the cancellation of registration of GST will serve no useful purpose and a liberal approach ought to have been taken in the matter. He further submits that the impugned order dated 21.02.2023 (Annexure-8) and 06.06.2024 (Annexure-11) are fit to be quashed and set aside as the concerned authorities should have taken into conside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....using the records of the case, it appears that a show cause notice was issued to the petitioner on 15.01.2023 which clearly indicates the reason for issuing the show cause notice was that the petitioner has not complied with GST REG 2017 issued to it within the stipulated period. 7. It further transpires from record that the GST registration of the petitioner was cancelled vide order dated 15.0....