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2024 (4) TMI 285 - HC - GSTMaintainability of petition - availability of statutory remedy of appeal - Seeking restoration of GST registration number of the petitioner - petitioner did not file GST returns - reply to SCN could not be submitted within the stipulated time - HELD THAT:-It is not clear, as to how, on the one hand it has been submitted by the petitioner that he has not filed any reply to the show cause notice because it was not in the prescribed format, then in the Cancellation of Registration Order dated 03.01.2023 objection/reply filed by the petitioner dated 03.08.2022 has been noted. It is found from the pleadings on record that the petitioner has admitted that he has not filed GST returns because of illness of the Accountant and that the notice was served upon him, but he ignored the same and did not choose to submit any reply because it was not in the prescribed format. Therefore, the petitioner cannot be given the benefit of the arguments raised by him on the basis of violation of principles of natural justice. The petitioner has statutory remedy of filing his application for revocation under Section 30 of the said Act before the appropriate authority. The writ petition is dismissed.
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