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TMI Blog2023 (6) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Appellate Authority who had rejected the appeal filed by the petitioner. 2. The petitioner was registered under the West Bengal Value Added Tax Act, 2003 and as per provision of Section 139 of the Goods and Service Tax, 2017, the petitioner got registration being GST Identification Number 19AKPPD3727J1ZU on July 18, 2018. 3. Uptil February, 2019, the petitioner had regularly filed GST. Due to financial constraints because of severe illness of the brother of the petitioner since very long time, the petitioner was unable to discharge the tax liability and was unable to file return in GSTR-3B and statement of supply in GSTR-1. 4. On October 8, 2021, the respondent no. 1 had issued show cause notice under Section 73 of the WBGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner had preferred an appeal but on January 27, 2023, the respondent no. 2 has rejected the appeal on the ground that the petitioner has not preferred an appeal within the time prescribed under law and there is a delay of 15 days for preferring an appeal. 10. The respondent no. 1 by an order dated November 16, 2021 has cancelled the registration of the petitioner with effect from March 1, 2018. The impugned order is without any reason and only it is stated that no reply to show cause notice has been submitted, the effective date of cancellation of registration is March 1, 2018. 11. Similarly, the respondent no. 2 had rejected the appeal only on the ground that the petitioner failed to file appeal within stipulated period of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent no. 1, the Assistant Commissioner of State Tax, Silliguri Circle is directed to consider the case of the petitioner afresh by giving an opportunity to the petitioner to file reply to the show cause notice and also to afford an opportunity of personal hearing to the petitioner and to pass a reasoned and speaking order on merits in accordance with law within a period of six weeks from the date of communication of this order. The attachment notice issued by the respondent no. 1 to the State Bank of India dated October 14, 2022 is also set aside. 17. WPA No. 559 of 2023 is thus disposed of. Parties shall be entitled to act on the basis of a server copy of the Judgment placed on the official website of the Court. Urgent Xerox certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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