2025 (7) TMI 1195

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....vaditya Dhari Sinha, Advocate For the State : Ms. Archana, GP-06 ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned counsel for the petitioner and learned Senior Standing Counsel for the CGST & CX. 2. This writ application has been filed seeking the following reliefs : - " (i) For quashing of order dated 13.12.2023 passed by Joint Commissioner, (Appeal), CGST & CX (Appeals), Patna Division, Patna, whereby and whereunder the appeal of the petitioner was dismissed by Respondent No.5 against the order of cancellation of Registration, on the ground of limitation that the petitioner has not filed the appeal within the stipulated period of 90 days and there were delay in filing of appeal and apart fr....

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.... the petitioner is that the registration obtained by the petitioner under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017') has been cancelled. According to the petitioner, the show cause notice was not sent to the petitioner on his e-mail or official address and the same was published by the respondent authorities on the web portal. 4. It is submitted that the petitioner had no knowledge as to the cancellation of the registration and, therefore, he could not prefer an appeal within the prescribed statutory period under Section 107 of the CGST Act, 2017. The appeal preferred by the petitioner has been rejected by the Appellate Authority on the ground of limitation. Copy of the appellate order ....

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....s preferred only after 19.11.2023. 8. Learned Senior Standing Counsel for the respondents submits that the petitioner has filed the due returns on 17.11.2023 from which it appears that the petitioner has always filed 'Nil' return. This indicates that the petitioner had not provided any service in the form of taxable or exempted or 'Nil' rated. 9. It is also pointed out that on the application seeking revocation of the cancellation order, the petitioner was given an opportunity to furnish all the relevant documents and he was called upon to appear for personal hearing on 20.12.2023 but again, the petitioner remained recalcitrant and did not appear for personal hearing on the scheduled date. 10. The statements made in the counter aff....