TaxTMI 
TaxTMI 
2023 (12) TMI 991
X X X X Extracts X X X X
X X X X Extracts X X X X
....the impugned order of cancellation of Goods and Services Tax (for short "G.S.T.") registration has been done based upon the show cause notice issued on 02.07.2020. Referring to the said show cause notice, dated 02.07.2020 (Annexure-P2), the learned senior counsel for the petitioner submits that the default pointed out in the said show cause notice was only non-filing of the returns for continuous period of six (6) months, for which explanation was called for within seven (7) days. The contention of the learned senior counsel is that immediately on receipt of the said show cause notice, the petitioner had immediately taken necessary steps and have filed entire returns up till date. At this juncture, the learned senior counsel for the petitio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r a positive decision. The learned senior counsel for the petitioner further submits that in terms of the provisions of law, a decision on the revocation application filed by the petitioner has to be taken within a period of one (1) month from the date of its submission, which period also is now crossed without a decision on the part of the respondent authorities. 5. At this juncture, the learned senior counsel for the petitioner submits that inspite of the revocation application under consideration before the respondent authorities and also the fact that the present Writ Petition was filed as early as on 16.11.2023, the learned counsel appearing for the Department has taken time on repeated occasions to seek instructions from the Departme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ommissioner, Gachibowli, G.S.T. Division, which is not permissible under law. 6. At this juncture, the learned Senior Standing Counsel for the Department submits that he has instructions from respondent No. 2 that the cancellation of G.S.T. registration in fact was not on account of the default on the part of the petitioner in not furnishing its returns continuously for a period of six (6) months or in terms of the show cause notice, dated 02.07.2020. According to the learned counsel for the Department, the cancellation in fact has been initiated on the ground of the petitioner having fraudulently availed I.T.C. and passed it on further and the amount of I.T.C. availed by the petitioner is to the tune of Rs. 31 Crores and it was in this co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the part of the petitioner in non-furnishing the returns continuously for a period of six (6) months. 10. Admittedly, if the contention of the petitioner is to be accepted, the show cause notice itself was issued during the peak COVID-19 pandemic period when the entire Country was under lockdown for a considerable period of time. The entire business world itself had come to a stand still. Realizing this fact, the Government of India had extended the time for the tax payers to file their returns within extended period of time and the petitioner has submitted its returns within the extended period which stood extended by the Government of India. This fact was brought to the notice of the authorities concerned also. 11. What is also appare....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onth from the date of the application for revocation is filed. 14. The respondents on the contrary seem to be bent upon taking coercive steps on the petitioner, as would be evident from the correspondence, shown to this Bench by the petitioner today, dated 05.12.2023 issued by Sri K. Nagaraju, Deputy Commissioner, Gachibowli, G.S.T. Division, which is in total contravention to the provisions of law. 15. The notice, dated 05.12.2023 seems to be issued again for personal hearing. So far as the cancellation of registration is concerned, once when the cancellation of registration having been done way back on 25.08.2023 and the said order being a final order, there could not have been another letter issued by the Department calling upon the pe....