2026 (8) TMI 844

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....ALVIYA Appearance : For the Petitioner/s: Mr. Anurag Saurav, Advocate, Ms. Sharda Raje Singh, Advocate, Mr. Abhishek Kumar, Advocate For the UOI: Dr. Krishna Nandan Singh, Sr. Advocate (ASGI), Mr. Anshuman Singh, Sr. Standing counsel GST & CX, Mr. Shivaditya Dhari Singh, Advocate. For the State: Ac to SC 11. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned ASG for the Department of CGST & CX. 2. This writ application has been preferred seeking the following reliefs:- "i. For Issuance of Writ in the nature of Writ/order/direction for setting aside order dated 14.06.2024 passed by Joint Commissioner Appeal in Appeal Case No. 72/PAT/GST/APPEAL/20....

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.... payment of any pending tax, if any, assessed by respondent authority within Fifteen Days from the date of the Order of this Hon'ble Court. v. For issuance of an appropriate Writ(s)/order(s) and/or direction(s), as Your Lordships may deem fit and proper in the facts and circumstances of this case in the interest of justice." 3. It is the case of the petitioner that after obtaining the Registration under the Bihar Goods and Service Tax Act, 2017 (hereinafter referred to as the 'BGST Act, 2017') vide Annexure-P/1 to the writ application, the petitioner was furnishing the annual as well as monthly return through the Accountant. However, due to his suffering from illness he was unable to manage the affairs of his business for so....

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....tion of cancellation is that the late fee amount was not paid for late filing of GSTR-1. On this ground the revocation application has been rejected. 7. Learned counsel submits that the petitioner had filed the return within 15 days from the date of passing of the cancellation of registration order but later on the petitioner has deposited the late fees amount of Rs. 10,320/- for the period April to October and in this regard the petitioner has enclosed copy of form DRC03 (Annexure-'P 8'). 8. It is further submitted that due to ill health the petitioner could not prefer the appeal against the rejection of revocation application within the prescribed period of limitation. The appeal preferred by the petitioner against the cancellation ....

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....ed ASG for the Department of CGST & CX, this Court is of the considered opinion that once the petitioner has filed the returns, paid the taxes and deposited the late fee, the competent authority/ respondents must consider his request for revocation of the order of cancellation of registration. In the opinion of this Court, a permanent cancellation of registration is likely to inflict civil death to the livelihood of the petitioner as because of the cancellation of his registration he would never be in a position to do business. In the present case, having regard to the fact that the petitioner has filed the return within 15 days from the date of cancellation of the registration, paid the taxes and then also deposited the late fee, his case ....