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2023 (2) TMI 39 - HC - GSTCancellation of GST registration of petitioner - failure to file GST return within the stipulated period of time - It is contended on behalf of the petitioner that due to his physical illness and mental unstability as well as loss in business, he could not file return within the stipulated period of time - HELD THAT:- On factual score it is found that the petitioner was not given opportunity of hearing. The petitioner was under tremendous mental stress at that point of time for which he tried to commit suicide. The extent of his mental stress and physical illness is amply demonstrated in the documents filed by the petitioner with the instant writ petition. This Court holds that the petitioner should be given an opportunity of hearing. But in order to avail of such opportunity, the petitioner shall first make payment of up to date GST with statutory interest and penalty within three weeks from the date - the competent authority, i.e. respondent Nos.1 and 2 shall revive GST number of the petitioner within one week thereafter. Application disposed off.
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