9911796707
TMI Blog2023 (3) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 29 of the Central Goods and Services Tax Act, 2017. 3. The petitioner is engaged in the business of manufacturing of Tea having its factory situated at Khaloi Gaon, P.O.- Saikhowaghat, Dholla in the District of Tinsukia, Assam. It is submitted that because of COVID-19 Pandemic, the business of the petitioner suffered severely and the petitioner sustained huge financial losses. It is submitted that owing to the aforesaid reasons the petitioner defaulted in complying with the provisions of the CGST Act, therefore, the petitioner failed to file the statutory returns. It is submitted that the petitioner was served with a show cause notice being Show Cause Notice bearing reference No. ZA180322057744H dated 30.03.2022 whereby the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned 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 his only source of his livelihood. 5. The learned standing counsel has fairly submitted that there are orders passed by the other Co-ordinate 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 and the pleadings on record have been duly perused. The orders passed by the Co-ordinate Bench of this Court in WP(C) No. 6232 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , namely, to ensure compliance of the statutory provisions by the persons on whom the provisions of the statute are applicable and further to ensure that no third party rights which may have been created in the meantime are permitted to be nonPage suited/unsettled. Under the scheme of GST Act and Rules, the non-revocation of cancellation of GST registration is likely to prejudice the assessee 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uiring the petitioner to approach this Court once again by filing a writ. 10. It is directed that the respondent No. 5, namely, the Superintendent, Central Goods and Service Tax, Doomdooma, District- Tinsukia, Assam will intimate the petitioner the total outstanding statutory dues standing in the name of the petitioner till the date on which his GST registration was cancelled. Upon such intimation, if any such outstanding statutory dues under GST is required to be paid the same shall be deposited by the petitioner without fail. Upon such deposit of statutory dues under the GST Regime by the petitioner, the Appellate Authority will proceed to hear the appeal preferred on merit and presently stated to be pending before the Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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