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2022 (10) TMI 951 - GAUHATI HIGH COURTCancellation of GST registration of the petitioner - maintainability of appeal under Section 107 is to be made within a period of three months from the date of the order impugned - HELD THAT:- It is an admitted position of the petitioner assessee that they have failed to file the returns from the year 2018 up-to the year 2021 meaning thereby that the required amount of GST was also not paid for the aforesaid period. It is also noted that the provisions of Section 29 of the AGST Act, 2017 which provides that if an assessee fails to furnish returns for three consecutive tax periods, it may be a good reason for cancellation of the registration of the assessee concerned. From such point of view, if the petitioner had not submitted the returns for three consecutive tax periods, the act on the part of the departmental authorities in cancelling the registration cannot prima facie be faulted with. In the circumstance where the petitioner assessee is willing to file the returns and also pay all the tax dues including the interests and penalties etc. that may be leviable, the petitioner may have invoked a wrong provisions of filing an appeal under Section 107 of the AGST Act, 2017 - As the petitioner had acted diligently in seeking to avail the remedy under the law which although it may not have been the appropriate remedy under the circumstance, it would be a good cause for the respondents to consider as to whether the delay in making such application can be suitable condoned. Petition disposed off.
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