2025 (11) TMI 1531

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....2. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Parekh waives service of notice of rule on behalf of respondents-State. 4. By this petition, under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the show cause notice for cancellation of the registration dated 09.09.2024 under the provisions of Gujarat Goods & Service Tax Act, 2017, (hereinafter referred to as "the Act" for short) as well as the order of cancellation of Registration dated 27.09.2024 passed by the State Tax Officer, Ghatak-75, Bhavnagar (h....

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....mpany. The reason for cancellation was non-furnishing of the periodic returns and non-payment of tax due to non filing of such returns. 5.3. It is the case of the petitioner that as soon as the petitioner came to know about the order of cancellation, an appeal under the provisions of Section 107 of the Act was preferred on 11.04.2025 before the Appellate Authority by submitting Form GST APL - 01. The pre-deposit amount was also deposited by the petitioner in electronic cash ledger. The appellate Authority by way of impugned appeal order dated 06.05.2025 rejected the appeal of the petitioner on the ground that the appeal was filed beyond the period of limitation and the appellate authority did not have any power to condone the delay in fi....

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....ld be paid from the cash ledger. 7. Per contra, learned Government Pleader Ms. Parekh has submitted on the basis of the affidavit-in-reply filed by the respondent that the petitioner has filed all its returns and outstanding dues towards pending tax, interest and penalty upto August, 2025. The same is verified by concerned Assessing Authority. In light of the above facts & circumstances, appropriate orders for revocation of cancellation of registration of the petitioner-Company is required to be passed by this Court. Learned Assistant Government Pleader has relied on para 5 of the affidavit-in-reply filed on behalf of the respondent No.2, which reads as under : "5. The answering respondent states that the petitioner has filed al....