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2024 (4) TMI 760 - HC - GSTRejection of appeal - Condonation of delay in filing appeal - limitation - Cancellation of GST Registrations - Petitioner claims that due to ill-health, he could not file the returns for a period of six months - HELD THAT:- The petitioner in this case is a whole seller and distributor of Airtel EC. Most of the small scale entrepreneurs like carpenters, electricians, fabricators etc. are almost uneducated and they are not accustomed with handling of e-mails and other advance technologies. Though they are providing e-mail IDs at the time of Registration, the applications are prepared by some agents by creating an e-mail IDs, however, on reality most of the Traders are not accustomed with handling of e-mails. They are also not aware about the consequences of not filing the Returns in Time. The department shall workout the possibilities of issuing these notices in the respective regional languages and also by SMS and registered post. So that, the uneducated traders can also respond to these notices to some extent. Otherwise, these notices will be an empty formality and will not serve any purpose for which it has been issued. The object of any Government is to promote the trade and not to curtail the same. The cancellation of registration certainly amounts to a capital punishment to the traders, like the petitioner. In similar circumstances, this Court, in Suguna Cutpiece Vs. Appellate Deputy Commissioner (ST) (GST) and others [2022 (2) TMI 933 - MADRAS HIGH COURT], allowed the writ petitions by holding that no useful purpose would be served by keeping the petitioners out of the Goods and Service Tax regime. By applying the above ratio, this writ petition is allowed with a direction to the respondents to permit the petitioner to pay the due amount and penalty, if any and thereafter, restore the petitioner's GST registration. No costs. Consequently, connected miscellaneous petitions are closed.
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