2025 (12) TMI 319

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....eking restoration of Petitioner's Goods and Services Tax Registration (hereinafter, 'GST Registration') which was canceled vide impugned order of cancellation of Petitioner's GST registration dated 22nd October, 2021. 4. A brief background of the Petitioner's case is that, the Petitioner is engaged in the business of manufacturing and resale of garments including knitted and crocheted fabrics. 5. Petitioner obtained a GST registration bearing no. 07AACPA0807D1ZM w.e.f. 01st July, 2017. In respect of the GST registration, a Show Cause Notice was received by the Petitioner on 02nd September, 2021 (hereinafter, 'SCN') on the ground that the Petitioner had not filed GST returns in terms of Section 39 of the Central Goods and Services ....

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....is that he was engaged in garments exports but had fallen seriously ill during COVID. Some medical records are also relied upon by the Petitioner in support of the same. When he fully recovered from the same, he was informed that the Chartered Accountant was not filing GST returns, pursuant to which, he had made repeated representations to the GST Department to access the GST Portal. 12. Ld. counsel for the Petitioner has handed over a letter dated 04th June, 2024 which was received from the GST Department, stating that as over three years have lapsed after the cancellation of Petitioner's GST registration, revocation of cancellation of GST registration cannot be sought by the Petitioner. 13. Thereafter, the Petitioner approached the ....

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....urpose. 19. Clearly, the SCN ought to have been replied to by the Petitioner, which he has not, for whatever reason. However, the Petitioner is unable to conduct his business because of cancellation of GST registration . Thus, this is a fit case, in view of the Court, to exercise writ jurisdiction. 20. Accordingly, Petitioner's GST Registration is directed to be restored within a week from this order. 21. Let a username and password be provided to the Petitioner in order to enable him to file all the GST returns, along with the late payment fee and interest, if any. 22. The GST portal shall be enabled for filing of the GST returns and if the same is not possible, the Petitioner shall appear physically and file all the returns, a....