9911796707
TMI Blog2021 (2) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... Mukherjee, learned counsel for the respondent. 2. Petitioner has sought quashing of the ex parte order of cancellation of GST registration of the petitioner dated 13.03.2020 (Annexure-2) issued by respondent no. 4 - Superintendent, Jamshedpur Urban, Bistupur North Range, on the ground that no opportunity was given to the petitioner. The GST registration has been cancelled on the ground of failure to file six monthly returns from August, 2019 to January, 2020 by the petitioner within the prescribed time limit. According to the petitioner, it had filed GSTR-I return for the period in question, but could not file GSTR-3B returns due to non-payment of the outstanding dues from its clients, as their business were shut down. Petitioner has pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation of registration dated 13.03.2020 which again shows complete non-application of mind. It records that the undersigned has examined his reply and submissions made at the time of hearing and is of the opinion that his registration is liable to be cancelled for the following reason(s). Thereafter, the order further records that assesse has not responded to the show-cause notice dated 26.02.2020, hence GST registration is being cancelled effective from 13.03.2020. Learned counsel for the petitioner has further submitted that before the impugned order was passed on 13.03.2020, petitioner had filed GSTR-3B return of August, 2019. As such, the order is also without jurisdiction since six months' default in filing of GSTR-3B was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctronically. It is further contended that the petitioner has been a habitual defaulter between the period July, 2017 to February, 2020. Payment of GST liability in installments is not available under the G.S.T. laws. As per GSTR-I return filed from September, 2019 to July, 2020 , the facility of I.T.C. to the tune of Rs. 1,82,01,863/- have been passed on to the petitioner's clients, but self-declared liability has not been discharged. Therefore, interest of Rs. 32,30,155/- for delayed payment has also been imposed. Repeated request letters were also sent to him on 17.02.2020 and 03.03.2020. It is stated that GST portal bars filing of return for belated period. Petitioner has been habitual defaulter and should not be allowed to escape th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin prescribed time limit. The respondents have attributed technical error in the show- cause notice and the impugned order. 8. We have considered the submission of learned counsel for the parties and taken note of the relevant pleadings on record relied upon by them. The show-cause notice in Form GST REG -17 issued under Rule 22(1) on 26.02.2020 for cancellation of registration of the petitioner is extracted hereunder: "Form GST REG-17 [See Rule 22(1)] Reference Number: ZA2002200178745 Date : 26/02/2020 To TURRET INDUSTRIAL SECURTY PRIVATE LIMITED 43-A.J.C. ROAD, CONTRACTORS AREA, BISTUPUR, JAMSHEDPUR, Jharkhand, 831001 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
