9911796707
TMI Blog2024 (5) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... n of registration of the certificate issued under the said Act was issued on 23rd August 2022. According to the petitioner by reasons of oversight, the petitioner could not file his response to the show cause which ultimately resulted in the order dated 28th September, 2022 being issued. 3. Ms. Pandey learned advocate appearing for the petitioner by drawing attention of this Court to page 30 of the writ petition submits that the petitioner, immediately upon coming to learn with regard to cancellation of the registration, had filed an application, inter alia, praying for revocation of the order of cancellation. In pursuance to the aforesaid, a show cause notice dated 12th October 2022 was issued. Although, the petitioner had duly responded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defeated if the petitioner's registration is not permitted to be revived. In such event, the petitioner shall not be in a position to carry on its business and the same would be counter- productive to the interest of the revenue. 5. It is submitted that the respondents should not treat the petitioner as a person hostile to the department. It is not the case of the respondents that the petitioner adopted dubious process to evade payment of tax. From the order of cancellation it would not appear that the petitioner had evaded any tax. Having regard to the aforesaid it is submitted that the cancellation of the petitioner's registration should be revoked as the petitioner is ready and willing to comply with the provisions of the GST Act. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, the appellate authority has purported to reject the said appeal by its order dated 12th February 2024, inter alia, on the ground that the appellate authority is incompetent to admit any appeal beyond one month from the prescribed period as provided for under Section 107 (4) of the said Act. Although, the said order has not been challenged in the aforesaid writ petition, however, since this Court, while in Circuit Bench at Jalpaiguri, in the case of Sujit Das versus The Senior Joint Commissioner of Revenue, State Tax, Jalpaiguri Circle & Ors., in WPA 884 of 2024 on 24th April 2024, by placing reliance in the case of S.K. Chakraborty & Sons versus Union of India reported in (2024) 123 GSTR 229 was, inter alia, pleased to observe that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid, I propose to set aside the order dated 12th February 2024 passed by the appellate authority, order of cancellation of registration dated 28th September 2022 and the order of rejection dated 18th November 2022, subject to the condition that the petitioner complies with the directions issued by the respondents and file his returns for the entire period of default and pays requisite amount of tax, interest, fine and penalty. 13. It is made clear that if the petitioner complies with the directions / conditions noted above within 4 weeks from the date of receipt of the server copy of this order, the petitioner's registration under the said Act shall be restored by the proper officer and the orders dated 28th September, 2022, 18th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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