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2021 (9) TMI 518 - HC - GSTRevocation of cancellation of registration of the petitioner - non-filing of the return for a continuous period of six months - grant of benefit of amnesty scheme - HELD THAT:- The registration of the petitioner came to be cancelled after issuing show-cause notice. The reason for cancellation of registration as found in the order is suo motu cancellation due to non-filing of returns. It appears that the petitioner-Company had filed an application for revocation of cancellation of registration. But, that application was also rejected as it was filed after 90 days of the order cancelling registration of the petitioner. The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed. The cancellation of registration was on 14.01.2019 and that order has attained finality - the petitioner cannot be heard to say that as now the amnesty scheme as framed by the Government and as the petitioner wants to avail the benefit of that Amnesty Scheme, the registration which was cancelled needs to be revoked - Petition dismissed.
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