9911796707
TMI Blog2022 (5) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ex-parte Order for Cancellation of IR Registration of the Petitioner, contained in Ref. No. 10. ZA201019018277W dated 25.10.2019(Annexure-4), issued by the Assistant Commissioner of State Tax, Ranchi South Circle (Respondent No. 4), whereby the said Respondent No. 4, without affording adequate opportunity to the Petitioner, cancelled the GST Registration Certificate of the Petitioner with effect from 25.10.2019, on the ground of not filing returns for a continuous period of six months by the Petitioner within the prescribed time limit, whereas the fact is that the Petitioner has filed GSTR-1 returns for the period in question, but could not file GSTR-3B returns due to non reimbursement of the differential amount of tax i.e. 8% of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -5). (e) For a direction upon the Respondent Department not to take any further coercive action against the petitioner including its client for recovery of any alleged amount. (f) For a direction upon the Respondent Department firstly start an adjudication proceeding under the provisions of the Act for determination of the alleged liability payable by the Petitioner to the Respondent Department." 3. The order of cancellation of G.S.T. registration is dated 25.10.2019 and the writ petition has been preferred on 27.11.2021 without any explanation for the delay. The garnishee notice under Section 79(1)(c) of the JGST Act, 2017 bearing no. 430 dated 20.10.2020 has also been challenged after 1 year delay. Learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the JGST Act for non-filing of the return for consecutive 6 months. According to the respondents, Section 107(1) of the JGST Act, 2017 provides for appeal within a time prescribed. As per Section 107(4) of the JGST Act, limitation period for preferring an appeal is 3 months, which is condonable further up to 1 month. Petitioner having failed to do so, is not entitled to any relief. In such matters no grounds of equity can be claimed. 6. We have considered the submission of learned counsel for the parties. There is un-explained gross delay on the part of the petitioner in approaching this Court in writ jurisdiction. The writ petition has been filed after about 2 years of the passing of the order of cancellation of the GST registration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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