TMI Blog2023 (3) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... on - HELD THAT:- Under Rule 23(1) of the GST Rules of 2017 it is provided that no application for revocation shall be filed unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. The reasons for default on the part of the petitioner to submit its periodical returns as required under GST Act and the Rules, as pleaded in the present proceedings, are attributed to the financial losses suffered by the petitioner because of the COVID-19 Pandemic situation. It is the further case of the petitioner that against the order of cancellation of its GST registration, the petitioner had preferred an appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be re-heard on merits by passing appropriate orders regarding the revocation of cancellation of GST. This Court is of the considered view that the appeal before the Appellate Authority should be re-heard on merits by passing appropriate orders regarding the revocation of cancellation of GST. The impugned order dated 25.01.2023 dismissing the appeal is hereby set aside - petition disposed off. - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA For the Petitioner : Mr. A.K. Gupta For the Respondent : DY. S.G.I. ORDER Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned standing counsel for the GST. 2. This writ petition is filed impugning the order dated 23.11.2021 passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is aggrieved that there was no personal notice served upon the petitioner prior to suspension and cancellation of the GST registration rather a notice was simply uploaded in the website of the department. According to the petitioner, such actions of the respondent authority are in complete violation of the Rules of natural justice as well as the provisions of the GST Act and the Rules. The learned counsel for the petitioner submits that this action of the respondent authorities is punitive in nature and has the effect of putting the business of the petitioner to a complete halt as without the GST registration he is unable to continue with his business as it is only source of his livelihood. 4. It is submitted by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Benches in respect of the cancellation of GST registration and, therefore, this writ petition can also be disposed of in terms of similar directions. 6. The learned counsels for the parties have been heard. Pleadings on record have also been duly perused. The Apex Court by the order dated 10.01.2022 passed in Miscellaneous Application No. 21/2022 in Miscellaneous Application No. 665/2021 in Suo Motu Writ Petition (C) No. 3/2020 with Miscellaneous Application No. 29/2022 in Miscellaneous Application No. 665/2021 in Suo Motu Writ Petition (C) No. 3/2020, in view of the COVID-19 Pandemic situation which had severely affected the world including the country, had extended the period of limitation. In terms of the order dated 10.01.2022 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Apex Court or was entitled to the benefit of the order passed by the Apex Court in Miscellaneous Application No. 21/2022. From the date of cancellation of GST Registration, the petitioner could have filed an application for revocation of cancellation of GST Registration in terms of the order of the Apex Court extending the period of limitation. It was incumbent upon the Appellate Authority to examine this aspect and pass appropriate orders. However, the appeal was rejected on the issue of limitation. 8. Under Rule 23(1) of the GST Rules of 2017 it is provided that no application for revocation shall be filed unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e alone. In cancellation of such GST registration for the reasons mentioned under the Section, it cannot be said that any third party rights are created against the assessee. No prejudice is caused to any other person, if the GST registration of the petitioner/assessee is revoked. No prejudice is caused to the revenue. Rather as discussed above, it will be in the interest of the revenue to permit the revocation of a cancellation of GST registration of an assessee like the petitioner so that it felicitates collection of revenue as mandated under the GST Regime. 10. A writ Court is empowered to condone the delay of any statutory or quasi judicial authority. Such power is inherent in a Writ Court [Commissioner of Income Tax-12 Vs- Pheroz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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