2025 (10) TMI 110

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....learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule on behalf of the respondent State. 4. By this petition under Article 226 of the India, the petitioner has prayed to quash and set aside the order passed by the appellate authority dated 03.01.2025, order dated 07.02.2024 cancelling the registration certificate of the petitioner and the show cause notice dated 3.11.2023. 5. Brief facts of the case are that the petitioner firm is engaged in retail business of High-Speed Diesel Oil, Petroleum Oils and other products. 5.1) The petitioner received the first show cause notice dated ....

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....e notice could not be submitted and therefore, the respondent authority passed the order dated 14.06.2022 rejecting the application for condonation of delay in filing the revocation application of cancellation of registration. 5.10) Being aggrieved, the petitioner preferred an appeal in Form GST APL-01 dated 09.07.2022. 5.11) It is the case of the petitioner that pursuant to appeal being preferred by the petitioner, the First Appellate Authority dropped the rejection of revocation of cancellation proceedings and restored the GST registration of the petitioner vide order dated 17.03.2023. 5.12) However, thereafter the petitioner received fourth show cause notice under Rule 22 of the GST Rules in Form GST REG-31 on ....

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....t and late fees. 5.19) However, the First Appellate Authority vide impugned order dated 03.01.2025 dismissed the appeal on the ground of delay in filing the appeal. 5.20) Being aggrieved, the petitioner has preferred the present petition. 6. Learned advocate Mr. Hiren J. Trivedi has filed an affidavit-in-rejoinder on behalf of the petitioner wherein it is averred that the petitioner is ready and willing to share all necessary details as may be sought for by the respondents and the petitioner firm undertakes to pay all the dues along with interest and late fees which would be determined in accordance with law by the respondents. It was also pointed out that the petitioner firm undertakes that henceforth the petitioner fi....

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.... and marked "Annexure-W" is the copy of the challan dated 03.09.2024. The details of tax, interest and late fees paid vide challan dated 03.09.2024 is tabulated as under: DATE TAX INTEREST LATE-FEES 03-09-2024 1,51,104.00 37,000.00 28,000.00 9. It was therefore, submitted that the petitioner may be given a last opportunity to regularise his affairs by filing the pending returns under the provisions of the GST Act. 10. Learned Assistant Government Pleader Ms. Shrunjal Shah on the other hand submitted that if the petitioner is permitted to file the GST return as required under the provisions of the GST Act, the respondent authorities shall process the same and determine the tax liability in accordance with the pr....