2025 (9) TMI 390

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....he said impugned order is quoted below:- "This has reference to show cause notice issued dated 05/07/2023. Whereas no reply to the show cause notice has been submitted, and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reasons(s):- 1. Others Remarks : Section 29(2)(c)-Person, other than paying tax u/s 10, failed to furnish returns for prescribed periods. The effective date of cancellation of your registration is 01/12/2022. 2. Kindly refer to the supportive document(s) attached for case specific details. - Not Applicable 3. It may be noted that a registered person furnishing re....

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....ot be able to carry his business and as a result shall suffer immense prejudice and shall be deprived of his livelihood. He further submits that the petitioner is agreeable to comply with all the procedural requirements which are necessary for restoration of the GST registration. 6. Mr. Ghosh further submits that in the event the GST registration is restored after making necessary statutory payments and if thereafter the petitioner is allowed to carry out the business, it would generate further revenue out of which the petitioner will also be able to pay the revenue authority the necessary levies in due process of law and ultimately the revenue authority shall be benefitted and the State will earn the exchequers. By keeping this GST regi....

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....e law is well settled that substantive justice and right shall not suffer for procedural non-compliance of some formalities. 11. The Hon'ble Division Bench, In the matter of: Subhankar Golder (supra) had observed as under:- "3. After elaborately hearing learned counsel for the respective parties, we are of the view that the appellant can be provided with one more opportunity to remedy the bridge as the appellant being an individual since a small retailer of imitation jewellery, we deem it appropriate that the appellant should be permitted to remedy the bridge. 4. Accordingly, the appeal, the connected application and the writ petition all are allowed and the order of cancellation of registration is set aside subject to ....

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....GST certificate stands restored and the petitioner is allowed to carry on its business the State can earn revenue and to the till of the order exchequer" 13. Considering the above, this Court is of the considered opinion that, the cancellation of GST registration of the petitioner on the procedural ground would not enure any benefit either to the revenue authority or to the petitioner. On the contrary, if the GST certificate stands restored and the petitioner is allowed to carry on its business, the State can earn revenue to the till of the public exchequer. 14. Existence of alternative remedy is not an absolute bar to entertain a writ petition by this Constitutional Court in exercise of its jurisdiction under Article 226 of the Const....