TMI Blog2024 (4) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... tration - petitioner had not filed returns for a continuous period of six months - HELD THAT:- Section 29(2)(c) of applicable GST enactments, as its stood at the relevant point of time, enabled cancellation of registration for non filing of returns by a registered person for not less than a continuous period of six months. The petitioner has placed on record proof of filing of GSTR 1 and 3B return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. K. Jayachandran For the Respondents : Mrs. K. Vasanthamala, GA (T) ORDER An order of cancellation of the petitioner's GST registration is challenged in this writ petition, wherein the subsequent appellate order is also challenged. 2. The petitioner asserts that he had entrusted GST compliances to his Accountant and on account of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that returns for the relevant six month period, which is referred to in the show cause notice, were filed thereafter. He further submits that the petitioner filed an application to revoke the cancellation, but the same was not acted upon. In those circumstances, he submits that an appeal was presented but such appeal was rejected on the ground of limitation. 4. Mrs.K.Vasanthamala, learned Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order of cancellation was issued on 15.03.2023, which is subsequent thereto. By the time of cancellation, on account of the filing of the returns for August and September of assessment period 2022-23, it could not have been concluded that the petitioner had not filed returns for a continuous period of six months. In those circumstances, the impugned order of cancellation cannot be sustained. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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