Law and Practice : Digital eBook
Research is most exciting & rewarding
Home Case Index All Cases GST GST + HC GST - 2023 (3) TMI HC This
Forgot password New User/ Regiser
2023 (3) TMI 373 - HC - GST
Cancellation of GST registration of petitioner - failure to file returns for a continuous period of six months - HELD THAT:- A plain reading of the impugned order indicates that the petitioner’s appeal was dismissed as the Appellate Authority found that the petitioner had not shown sufficient cause for allowing revocation of cancellation of his registration. The Appellate Authority also observed that the petitioner had not filed an affidavit as required by the e-mail dated 06.05.2022 - There is no dispute that the petitioner is the sole proprietor of the concern, T S Events and Management. There is also no reason to doubt the petitioner’s claim that he was suffering from ill-health during the period of pandemic and, therefore, was unable to respond to the Show Cause Notice or appear personally before the concerned Officer.
In so far as the non-filing of the affidavit is concerned, the petitioner states that he has fully discharged its tax liability and no amount is outstanding. In fact, it is his claim that his business had come to a standstill - The fact that the respondents have also not found that any amount is due from the petitioner, is evident from the cancellation order dated 18.01.2021, which reflects that the amount recoverable from the petitioner is nil.
This Court is of the view that the petitioner had shown sufficient grounds for revocation of his cancellation - The impugned order dated 18.01.2021, cancelling the petitioner’s registration and the order dated 31.10.2022, rejecting his appeal, are set aside - Petition allowed.