9911796707
TMI Blog2024 (4) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... e registered himself under GST Act 2017 in GSTIN 33CXQPS7950A2Z5. The petitioner has engaged a private accountant to file the returns periodically. While so, the second respondent has issued a show cause notice dated 27.12.2022 to the petitioner, through on-line, calling for his explanation as to why his GST registration should not be cancelled under CGST Act for the reason that the returns were not filed for a period of six months. Subsequently, the second respondent, vide order dated 03.02.2023, cancelled the petitioner's GST registration. Challenging the same, the petitioner has filed an appeal before the first respondent and the same was rejected by the first respondent, by order dated 21.09.2023 on the ground of limitation. As agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 21.09.2023, has dismissed the appeal on the ground of limitation. Therefore, there is no reason to interfere with the impugned order. 5. This Court considered the rival submissions made and perused the materials placed on record. 6. The petitioner is a whole seller and distributor of Airtel EC and enrolled under GST Act 2017. The petitioner has been provided with GSTN Registration No.33CXQPS7950A2Z5. The petitioner claims that due to ill-health, he could not file the returns for a period of six months. Therefore, the second respondent, by order dated 03.02.2023, cancelled the petitioner's GST Registration. As against the same, the petitioner has filed appeal before the first respondent with delay and the same was dismissed on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be paid, unless of course, the recipient is liable to pay tax on reverse charge basis. Otherwise, also there will be no payment of value added tax. The ultimate goal under the GST regime will stand defeated. Therefore, these petitioners deserve a right to come back into the GST fold and carry on their trade and business in a legitimate manner. 220. The provisions of the GST Enactments and the Rules made there under read with various clarifications issued by the Central Government pursuant to the decision of the GST Council and the Notification issued thereunder the respective enactments also make it clear, intention is to only facilitate and not to debar and de-recognised assesses from coming back into the GST fold. 221. While exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs with grant consequential reliefs subject to terms. 225. The provisions of the GST enactments cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen and subjects. The constitutional guarantee is unconditional and unequivocal and must be enforced regardless of the defect in the scheme of the GST enactments. The right to carry on trade or professoin also cannot be curtailed. Only reasonable restriction can be imposed. To deny such rights would militate against their rights under Article 14, read with Article 19 (1)(g) and Article 21 of the Constitution of India. 226. As original or as appellate authority exercising power under the respective enactments, quasi judicial officers were bound by the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. ii. It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whole seller and distributor of Airtel EC. Most of the small scale entrepreneurs like carpenters, electricians, fabricators etc. are almost uneducated and they are not accustomed with handling of e-mails and other advance technologies. Though they are providing e-mail IDs at the time of Registration, the applications are prepared by some agents by creating an e-mail IDs, however, on reality most of the Traders are not accustomed with handling of e-mails. They are also not aware about the consequences of not filing the Returns in Time. The department shall workout the possibilities of issuing these notices in the respective regional languages and also by SMS and registered post. So that, the uneducated traders can also respond to these notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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