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2023 (3) TMI 1260 - HC - GSTCancellation of GST registration of petitioner - failure to file statutory returns - time limitation - Section 29 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Under Rule 23(1) of the GST Rules of 2017 it is provided that no application for revocation shall be filed unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. The reasons for default on the part of the petitioner to submit its periodical returns as required under GST Act and the Rules, as pleaded in the present proceedings, are attributed to the financial losses suffered by the petitioner because of the COVID- 19 Pandemic situation - According to the petitioner, the appeal is filed beyond the period of limitation. However, no such order has been passed by the Appellate Authority in the appeal which is pending before the Appellate Authority. The purpose of limitation being prescribed in a statute is two fold, namely, to ensure compliance of the statutory provisions by the persons on whom the provisions of the statute are applicable and further to ensure that no third party rights which may have been created in the meantime are permitted to be nonPage suited/unsettled - No prejudice is caused to any other person, if the GST registration of the petitioner/assessee is revoked. No prejudice is caused to the revenue. In the present case since an appeal is already preferred and is pending before the Appellate Authority, it is deemed appropriate not to remand the matter back to the concerned authority, namely, respondent No. 5, namely, the Superintendent, Central Goods and Service Tax, Doomdooma, District- Tinsukia, Assam for revocation of the cancellation of GST Registration. The Appellate Authority is fairly empowered to pass adequate and appropriate orders for revocation of the cancellation of GST registration upon being satisfied on the facts and circumstances that may be presented before the Appellate Authority. A writ Court is empowered to condone the delay of any statutory or quasi judicial authority - Such power is inherent in a Writ Court - reliance can be placed in the case of Commissioner of Income Tax-12 –Vs- Pheroza Framroze and Company [2017 (5) TMI 436 - SUPREME COURT]. It is directed that the respondent No. 5, namely, the Superintendent, Central Goods and Service Tax, Doomdooma, District- Tinsukia, Assam will intimate the petitioner the total outstanding statutory dues standing in the name of the petitioner till the date on which his GST registration was cancelled. Upon such intimation, if any such outstanding statutory dues under GST is required to be paid the same shall be deposited by the petitioner without fail. Petition disposed off.
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