2026 (2) TMI 170

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.... petitioner is a register dealer under the provisions of Goods and Service Tax Act, 2017 on the rolls of the 1st respondent vide GSTIN 37AFFPF2876K1Z5. The petitioner is engaged in the business of trading in Iron and Iron scrap. The registration of the petitioner was cancelled suo motu by order dated 15.07.2023 with effect from 01.06.2023 by the jurisdictional officer. Questioning the same, the petitioner filed writ petition vide W.P. No. 23511 of 2023 and the same was disposed of by order dated 19.06.2024 directing the petitioner to file application under Section 30 of the GST Act for revocation of cancellation or to challenge the impugned order by way of filing appeal, the said order further directed the petitioner to avail either of the ....

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....he petitioner could access the portal and upon verification it came to know that Input Tax Credit claimed by the petitioner was disallowed through assessment order 11.11.2024. Questioning the same, the present writ petition is filed. 5. Heard counsel for the petitioner and learned Government Pleader for Commercial Taxes. 6. Perused the record. 7. It is the specific case of the petitioner that, the notices and the assessment order were uploaded through portal and the same could not be accessed by the petitioner in view of the fact that the registration of the petitioner was cancelled. The counsel for the petitioner would further contend that no proper opportunity was granted to it before passing the assessment order. 8. On the ot....

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....of audit and inspection in respect of its business. Further, it is also apparent from the record that the 1st respondent having followed due procedure under law passed the assessment order in question. Though, the order was passed on 11.11.2024, no explanation whatsoever has been offered by the petitioner for the delay in filing the present writ petition. The only explanation offered by the petitioner is that it could not access the portal as its registration was cancelled. The said contention of the petitioner is liable to be rejected inasmuch as, though the registration of the petitioner was cancelled by order dated 15.07.2023, still the petitioner can access the portal inasmuch as, the assessment order was passed in relation to period fr....