TMI Blog2023 (3) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is the sole proprietor of the concern, T S Events and Management. There is also no reason to doubt the petitioner s claim that he was suffering from ill-health during the period of pandemic and, therefore, was unable to respond to the Show Cause Notice or appear personally before the concerned Officer. In so far as the non-filing of the affidavit is concerned, the petitioner states that he has fully discharged its tax liability and no amount is outstanding. In fact, it is his claim that his business had come to a standstill - The fact that the respondents have also not found that any amount is due from the petitioner, is evident from the cancellation order dated 18.01.2021, which reflects that the amount recoverable from the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same reason of his ill health. It is also stated that because of his ill-health, his entire business has also come to a standstill. 5. Since the petitioner neither responded to the Show Cause Notice dated 29.12.2020 nor appeared for a personal hearing, which was scheduled on 30.12.2020, the concerned Officer (Superintendent, Ward 11:Zone 2:Delhi), passed an order dated 18.01.2021, cancelling the petitioner s GSTIN registration. The said order also indicates that no amount was found due and payable by the petitioner. 6. The petitioner filed an appeal against the said order, which was dismissed by the impugned order. 7. A plain reading of the impugned order indicates that the petitioner s appeal was dismissed as the Appellate Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, the petition is allowed. The impugned order dated 18.01.2021, cancelling the petitioner s registration and the order dated 31.10.2022, rejecting his appeal, are set aside. 14. The respondents are directed to restore the petitioner s GSTIN registration within a period of two weeks from today. The petitioner shall file all returns up to date to regularise his GST filings, within a period of four weeks thereafter. 15. It is clarified that if the petitioner fails to do so, the respondent would be at liberty to take such action as available in law including cancelling of his registration. 16. It would be open for the petitioner to seek waiver of penalty for late filing of the returns, which is also partly occasioned on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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