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TMI Blog2022 (4) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner's GSTIN: 33AAAFN7407Q1Z0. 2. By the impugned order dated 07.11.2019, the second respondent has cancelled the Goods and Services Tax (GST) Registration of the petitioner, as the petitioner had failed to file returns continuously for a period of six months. Prior to passing of the impugned order, the second respondent had issued a Show Cause Notice, dated 15.10.2019 to the petitioner to show cause as to why the Goods and Services Tax (GST) Registration of the petitioner should not be cancelled. 3. It appears that the petitioner had not replied to the said Show Cause Notice, which resulted in passing of the impugned order, dated 07.11.2019, cancelling the Goods and Services Tax Registration of the petitioner. 4. Thereafter, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nirmal Kumar, the learned Government Advocate for the respondents submits that the second respondent has cancelled the Goods and Services Tax filed by the impugned order, dated 07.11.2019, on the ground that the petitioner has not responded to the Show Cause Notice, dated 15.10.2019. 8. The learned Government Advocate for the respondents further submits that the Principal Secretary/Commissioner of Commercial Taxes vide the proceedings in P/35/2021-ADC (RC AND M)-CCT-CTD, dated 07.04.2021 in paragraph 6.5 has clarified as under: "6.5. If any appeals have been filed against the Cancellation of Registration order by the Tax Payers, and if the said period falls beyond the period the prescribed period specified under Section 107, then the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved by keeping those petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods/services. By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. Relief was granted under similar circumstances with the following directions: " 216. Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into the main stream, I am of the view that the impugned orders are liable to be quashed and with few safeguards. 217. There are adequate safeguards under the GST enactments which can also be pressed against these petitioners even if their registration are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following conditions:- i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. ii. It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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