TaxTMI 
TaxTMI 
2021 (1) TMI 705
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.... the petitioner failed to file monthly returns (GSTR-3B) for more than six months for the period from October to March in assessment year 2018-19 and from April to June in assessment year 2019-20 as required under the Goods and Service Tax Act, 2017, a show cause notice was uploaded on the GST Portal on 22.08.2019 granting seven days time to the petitioner to show cause. It is stated that during this period of seven days, the petitioner never visit the portal and, therefore, was not able to reply to the show cause notice. As a consequence vide order dated 02.09.2019, the GST registration of the petitioner was cancelled. The order dated 02.09.2019, has been set aside in appeal by the Additional Commissioner, Grade-02 (Appeal)-I, Commercial....
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.... GST registration online. Subsequently, a counter affidavit has been filed on behalf of the respondents 1, 2 and 4, wherein it is sought to be conveyed that once petitioner's registration was cancelled, an application for its revocation should have been filed in form GST-REG-12. The averments in this regard found in paragraph 7 of the counter affidavit are reproduced:- "7. That further Rule 23(1) of GST Act, 2017 contemplates that a registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-12, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of regi....
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....e writ petitioner is liable to be dismissed. It is also the import of the counter affidavit that the petitioner wrongly assailed the registration cancellation before the Additional Commissioner without applying for its revocation on the portal. Despite the arguments above, on a pointed query by the Court, counsel for the respondents have not been able to show that the order passed by the Commissioner, restoring petitioner's GST registration, is either illegal or without jurisdiction. The same in any case, is a judicial order and the respondents cannot take a plea that they shall not comply with an order passed by a competent authority. In case, the submissions of learned counsel for the respondents are accepted, the same in our consid....