TMI Blog2024 (1) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... e than six months. Learned counsel for the petitioner submits that since the returns were Nil, the nil returns were filed - Section 29(2) does not contain any such ground for cancelation. In the Rules also there is no such ground for cancellation. In the show cause notice or in the order it is not the case of the respondents that the nil returns were filed incorrectly, contravening any provision of the GST Act or the Rules - the impugned order of cancelation is without jurisdiction and without any valid statutory ground. The same cannot be sustained. Petition allowed. - HON BLE SRI JUSTICE RAVI NATH TILHARI AND HON BLE SRI JUSTICE A.V. RAVINDRA BABU For the Petitioner : Sri A.V.A. Siva Karthikeya, Learned Counsel appears through Virtual M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the first line mentions this has reference to your reply dated 04.02.2022 in response to the notice to show cause dated 25.01.2022 . When it is admitted, that the petitioner did not file any response to the show cause notice, as to how the said fact was mentioned in the impugned order. Further, the second line in the impugned order mentions that whereas no reply to notice to show cause has been submitted . In our view it cannot be that the reply was filed and was also not filed. The said prima facie shows non application of mind in passing the impugned order, which also does not assign any reason for cancellation. 4. Learned counsel for the respondents prays time to obtain instructions. 5. Post on 18.12.2023. 4. The admitted fact by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration reads as under: 29. Cancellation or suspension of registration: 1. The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,- a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or b) there is any change in the constitution of the business; or c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration volunta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows: 22. Cancellation of registration: 1. Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG- 17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. 2. The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. 3. Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of the GST Act or the Rules. 15. We are of the view that the impugned order of cancelation is without jurisdiction and without any valid statutory ground. The same cannot be sustained. 16. So far as the submission of the learned Government Pleader that the appellate order does not suffer from any illegality because after the condonable period of delay, the appellate authority has no jurisdiction to condone the delay and has to dismiss the appeal, is concerned since both the orders are under challenge and when the first order is without jurisdiction, the appellate order dismissing the appeal, may be on any ground, can also not be sustained. 16. In the result, the writ petition is allowed. The impugned orders are set aside, however ..... X X X X Extracts X X X X X X X X Extracts X X X X
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