2025 (12) TMI 1065

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....which the appeal filed by the Petitioner challenging the order-in-original dated 27th May, 2023 has been dismissed on the ground of limitation. 3. The crux of the dispute is that the Petitioner raised a challenge to the order of retrospective cancellation of its GST registration dated 27th May, 2023. The said challenge was dismissed by the appellate authority solely on the ground that the appeal was barred by limitation. 4. The background of the case is that the Petitioner obtained his GST registration certificate, registered with effect from 1st July, 2017, under the name M/s Modi Packers-a sole proprietary concern of Mr. Mohit Modi. 5. A show cause notice was issued to the Petitioner on 5th April, 2023 (hereinafter, 'the SCN') ca....

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....tion certificate had been issued to the Petitioner, with the new address, on 28th March, 2023 itself. Despite that, a physical inspection appears to have been conducted at the earlier address of the Petitioner and not at the new address, leading to the order of cancellation dated 27th May, 2023. On a query from the Court, Mr. Nitin Gulati, ld. Counsel submits that the Petitioner is still in business and wishes to restore the GST registration number and is also willing to file the returns and any late fees/penalty. He further submits that the show cause notice dated 5th April, 2023 which led to the order of cancellation dated 27th May, 2023, did not contemplate retrospective cancellation of the GST registration. However, despite that, the GS....