Home Case Index All Cases GST GST + HC GST - 2022 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 677 - HC - GSTCancellation of GST registration of petitioner - appeal was dismissed on the ground that it was time-barred - HELD THAT:- The petitioner, concededly, did not file a reply to the show-cause notice. There is, however, a reference to a reply dated 01.11.2021 in the first line of the order dated 28.12.2021. This observation is followed by another observation which indicates that no reply to the show-cause notice was submitted by the petitioner - the order cancelling the registration i.e., the order dated 28.12.2021 is a cut and paste job. There has been no application of mind either while framing the show-cause notice or while passing the order of cancellation of registration. The petitioner neither filed a reply to the show-cause notice nor did it’s authorized representative appear before the concerned officer. This litigation could have been avoided if the petitioner had taken the necessary steps to protect its interests - the procrastination on the part of the petitioner got compounded in the appeal being filed well beyond the time prescribed under the Act. The respondents/revenue are requested to return with instructions as to whether, having regard to the fact that the petitioner is a professional chartered accountancy concern, the order cancelling the registration could be recalled on terms and conditions deemed fit by the respondents/revenue. Issue notice to the respondents - List the matter on 05.12.2022.
|