TaxTMI 
TaxTMI 
2026 (7) TMI 1601
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.... Senior SC ORAL JUDGMENT Heard learned counsel for the petitioner and learned Senior Standing Counsel for the CGST & CX. 2. This writ application has been preferred seeking the following reliefs:- "i. For setting aside the order dated 26.06.2023 (Annexure- P/2) by which registration certificate of the petitioner was cancelled by the respondent no. 5 without giving any opportunity of been heard to the petitioner. ii. For setting aside the order dated 02.02.2024 (Annexure-P/6) by which revocation application of cancellation was rejected by the respondent no. 4 without giving any opportunity of hearing. iii. For setting aside the order dated 11.11.2024 (Annexure-P/7) passed by the respondent no. 3 on the gro....
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....he petitioner has made a categorical settlement which reads as under:- "That the petitioner has filed his up to date return for last six months on 14.07.2023. After paying the relevant late fees this return was filed prior to issue of SCN dated 22.01.2024." 7. Mr. Uttam Kumar Mishra, learned counsel for the petitioner submits that petitioner had filed the updated return which were uploaded on the GST site, the respondent authorities had the knowledge that the petitioner had filed his last six months' returns, but without considering the filing of the returns, the respondent no. 4 has rejected the application for revocation of cancellation. Thus, the petitioner has assailed the order dated 02.02.2024 passed by respondent no. 4 (A....
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....he counter affidavit), it has been clarified that the requirement of quoting DIN No. is dispensed with for communications generated through the GST common portal, provided such communications carry a valid and verifiable Reference Number (RFN). The Circular recognizes that the GST portal itself functions as a secure, centralized and tamper-proof system, where all the documents are system generated and each such communication is uniquely identifiable through RFN. Placing reliance on the Circular (Annexure- 'C/R'), learned Senior Standing Counsel submits that the order of cancellation as contained in Annexure- 'P/2' must sustain. 11. Learned Senior Standing Counsel, however, does not deny the fact that apart form the issuance of the show c....
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....er noticed from Annexure 'P/3' that the petitioner had submitted to the Jurisdictional Superintendent that he could not file the return for the period January, 2023 to June, 2023 because all the papers were with the Accountant. The petitioner further informed that he was suffering from illness on account of Dengue and he further informed the Superintendent that his son was murdered, therefore, he was in disturbed state of mind. Despite this communication contained in Annexure 'P/3', the Superintendent did not care for it and Annexure 'P/4' has been passed in utmost haste without looking on to the GST Portal where the petitioner had already uploaded the returns. 15. In the opinion of this Court, the respondent authorities have acted unmin....