Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1471 - CALCUTTA HIGH COURTRejection of application for restoration of registration - reason for rejection of application was on the ground that it has been filed beyond the stipulated period under statute - HELD THAT:- The order rejecting the application for revocation of cancellation dated 03.03.2021 is a single line order thereby stating that the assessee has not replied to the show cause notice dated 13.01.2021. However, the fact remains that before the said notice dated 09.12.2020, the assessee had filed GSTR-3B returns upto November 2019 and this was filed prior to the application for revocation of cancellation which was filed on 16.12.2020. In the considered view of this Court, the Assessing Authority, being the Assistant Commissioner, Asansol should take into consideration this fact and examine as to whether the registration of the appellant could be restored or not. Since the Appellate Authority has solely proceeded on the ground of limitation without touching the above mentioned facts, the matter should be remanded back to the original authority for fresh consideration. Appeal allowed by way of remand.
|