TaxTMI 
TaxTMI 
2025 (3) TMI 819
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....d Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule for and on behalf of the respondent. Since the controversy involved is short, the matter is finally heard and disposed of. 3. The petition has been filed under Article 226 of the Constitution of India with the following prayers have been made: A. That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, direction or order, thereby quashing and setting aside the order dated 14.11.2023 (Annexure-"C") passed by Respondent No.2, with all consequential reliefs including restoration of the Registration in favo....
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....ed by the aforesaid orders, the Petitioner has filed this Petition. 5. Learned advocate Ms. Jemini S. Patel for the petitioner submitted that the orders passed by Respondent Nos. 2 and 3 are in gross violation of the principles of natural justice. She further submitted that the perusal of the order dated 2.3.2023 would show that reasons are cryptic, if not lacking and the petitioner's case on merits has not been considered at all. 6. Per contra, Ms. Shrunjal Shah learned Assistant Government Pleader submitted that now that the Appellate Order has also been passed and the appeal was rejected on the ground of delay, the respondents-authorities are unable to correct the position in revision proceedings which now stands crystallized by th....
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....have been paid. As regards the delayed filing of appeal, it has been submitted that due to medical issues they could not file appeal in time and requested to condone the delay. He further reiterated the written submissions and requested to allow the appeal." 7.4 Thus, neither the contention of the petitioners that all the dues have been paid has been considered by the authorities which cancelled the registration, nor the cogent grounds on delay, namely, the medical issues, are taken into consideration. 7.5 In Aggarwal Dyeing and Printing Vs. State of Gujarat reported in (2020) 137 Taxmann.com 332 (Gujarat), this Court had issued the following directions:- "18.2 Over a period of time, we have noticed in many matters that the i....
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....e respondent authorities, and appeals filed by the petitioners under section 107 the GST Act are also dismissed. 10. As the Appellate Authority has dismissed the appeals of the petitioners, the respondent authorities will not be able to exercise the revisional power under section 108 of the GST Act. Therefore, the impugned orders passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside. Accordingly, the matters are remanded back to the Assessing Officer at the show-cause notice stage. However, the registration of the petitioners shall remain suspended till the show-cause notice is decided by the Assessing Officer as per the following directions: (i) The....