TaxTMI 
TaxTMI 
2026 (5) TMI 1366
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....e observation of the GST authority from the said impugned order is quoted below : "Order for Cancellation of Registration This has reference to show cause notice issued dated 12/08/2024. Whereas no reply to the show cause notice has been submitted; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): 1. Others Remarks : Returns has not been filed more than sis moths. The effective date of cancellation of your registration is 12/03/2025. 2. Kindly refer to the supportive document(s) attached for case specific details.- Not applicable 3. It may be noted that a re....
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....statute including within the grace period provided thereunder. 4. Mr. Paul, further submits that unless the said GST registration is restored, the petitioner will not be able to carry on his business and as a result shall suffer immense prejudice and shall be deprived of his livelihood. He further submits that the petitioner is agreeable to comply with all the procedural requirements which are necessary for restoration of the GST registration. 5. Mr. Paul further submits that in the event the GST registration is restored after making necessary statutory payments and if thereafter the petitioner is allowed to carry on the business, it would generate further revenue out of which the petitioner will also be able to pay the revenue author....
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.... shows that there were some procedural non-compliance on the part of the petitioner leading to cancellation of the registration. These procedural non-compliance are curable. The law is well settled that substantive justice and right shall not suffer for procedural non-compliance of some formalities. 10. The Hon'ble Division Bench, In the matter of : Subhankar Golder (supra) had observed as under:- "3. After elaborately hearing learned counsel for the respective parties, we are of the view that the appellant can be provided with one more opportunity to remedy the bridge as the appellant being an individual since a small retailer of imitation jewellery, we deem it appropriate that the appellant should be permitted to remedy the br....
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....ellation of the GST registration of the petitioner on the procedural ground would not enure in the benefit either to the revenue authority, the petitioner. On the contrary. If the GST certificate stands restored and the petitioner is allowed to carry on its business the State can earn revenue and to the till of the order exchequer." 12. Considering the above, this Court is of the considered opinion that, the cancellation of GST registration of the petitioner on the procedural ground would not enure any benefit either to the revenue authority or to the petitioner. On the contrary, if the GST certificate stands restored and the petitioner is allowed to carry on its business, the State can earn revenue to the till of the public exchequer. ....
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....side and quashed. 16. The petitioner shall file return for the entire period of default and pay the requisite amount of tax, interest, fine and penalty within a period 4 weeks from date strictly in accordance with law. 17. In the event return is filed along with necessary payment as directed above, the GST registration of the petitioner shall forthwith be restored with all its consequential effect in accordance with law. 18. In the event, the petitioner defaults in submitting the return and to make the necessary payment within the time mentioned above, the benefit of this order shall not be extended to the petitioner after expiry of the said period and the writ petition would be treated and would stand automatically dismissed witho....