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2020 (4) TMI 176 - HC - GSTBest judgment assessment u/s 62 - failure of file the GST returns - Automatic suspension of registration - Request for Cancellation of registration of dealer for filed u/s 29 - discontinuance of the business - HELD THAT:- The writ petition is liable to be dismissed solely on the ground of nondisclosure of the issuance of show cause notice dated 14.5.2019 which is conveniently omitted from the pleadings. Be that as it may, no explanation is forthcoming and in how and what manner the petitioner refrained himself from relying on the issuance of show cause notice. No doubt, under sub-rule (3) of Rule 22, the person who applies for a cancellation of the registration, the authorities concerned is required to pass an order in Form GST REG-19 within a period of 30 days from the date of receipt of the application. There could have been a force in the arguments, had there been no show cause notice on behalf of the Revenue. Regarding the application of the provisions of Section 62 pertaining to assessment of non-filing of the returns once the portal remain active, petitioner even if had not conducted any business, has to file the return. The returns are filed in April 2019 and not thereafter. Submission of the fresh application and cancellation is perhaps on a premise that the petitioner could not overcome the rigors of the provisions of the Act, particularly provisions of Section 62. There are no scope for interference is warranted under Article 226 of the Constitution of India, when the petitioner has a remedy of appeal as provided under the Act - petition dismissed.
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