TMI Blog2024 (5) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner availed with gross delay - Cancellation of GST registration - HELD THAT:- An appeal was to be filed on or before 30.06.2022 as permitted by the Hon ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2022 (1) TMI 385 - SC ORDER] and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 05.11.2023, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the show-cause notice was not received by him. Further, it is also pertinent that the reason stated in the show-cause notice for cancellation of registration is that the petitioner has not filed returns for a continuous period of six months. The petitioner does not have a case that he had in fact filed a return in the continuous period of six months. The writ petition stands dismissed. - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In Re: Cognizance For Extension of Limitation, therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Here, the order impugned in the appeal was dated 28.01.2020. An appeal was to be filed on or before 30.06.2022 as permitted by the Hon ble Supreme Court and if necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll dues between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also. 5. The petitioner does not have any case that the show-cause notice was not received by him. Further, it is also pertinent that the reason stated in the show-cause notice for cancellation of registration is that the petitioner has not filed returns for a continuous period of six months. The petitioner does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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