2025 (5) TMI 909

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....stitution of India, the petitioner has prayed for the following reliefs: "a. That this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, direction or order quashing and setting aside the impugned orders dated 16.02.2023 (Annexure A) passed by the Respondent no. 2 and; b. That this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, direction or order quashing and setting aside the impugned Notice dated 09.11.2022 (Annexure B) issued by Respondent no. 2 and; C. Pending notice, admission and final disposal of this petition, this Hon'ble Court by way of interim relief be pleased to direct the respondent authorities to restore the registration of the pe....

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.... and had access to the portal, could not apprise him of the show-cause notice as he had moved out of India during July 2022 without informing the petitioner. However, later on, the petitioner came to know that his returns were not filed since April 2022. Moreover, the petitioner has also paid total tax of Rs. 32,12,410/- along with interest of Rs. 5,28,902/- and fees of Rs. 2,96,000/- for late filing of the returns. 3.6 It is the case of the petitioner that the show-cause notice is bereft of any reason except the reason that the petitioner could not file returns from April, 2022 and as a consequence thereof, the registration of the petitioner is cancelled. Being aggrieved, the petitioner approached this Court by way of present petition c....

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....shall henceforth be regular in filing GST returns and comply with the provisions of the Act and the Rules. It was also submitted by learned advocate for the petitioner that the petitioner is ready and wiling to file an undertaking before the respondent-authority to the said effect. 5. On the other hand, learned AGP Ms. Puja Ashar submitted that the petitioner referred to and relied upon the affidavit-in-reply filed on behalf of respondent No. 2 and submitted that on two earlier occasions, the respondent-authorities had revoked the registration. However, the petitioner is continuously in habit of not filing GST returns and as such, the respondent-authorities had no option but to cancel the registration of the petitioner. 5.1 Learned AG....

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....ings for cancellation of registration was dropped vide order dated 25-8-2020. Copies of show cause notice dated 14-8-2020 and order dated 25-8-2020 are annexed herewith and marked as ANNEXURE = R2 COLLY to the present reply. (c) Thereafter, again 3rd show cause notice dated 2-2-2022 was issued for purpose of non-filing of returns for a continuous period of six months and thereafter again after filing of requisite returns, the proceedings for cancellation of registration was dropped vide order dated 2-3-2022. Copies of show cause notice dated 2-2-2022 and order dated 2-3-2022 are annexed herewith and marked as ANNEXURE-R3 COLLY to the present reply.)" 5.2 It was therefore submitted that the respondent-authorities were required to....