9911796707
TMI Blog2024 (7) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017/Delhi Goods and Services Tax Act, (CGST Act, 2017/DGST Act) was rejected on the ground of delay. 3. The petitioner was registered with the GST Authorities with effect from 01.07.2017 and was assigned Goods and Services Identification Number (GSTIN) - 07AAACE6120CIZB. 4. The petitioner claims that it regularly filed its GST Returns for the tax period 2017-2021. However, there were certain medical issues in his family resulting due to the outbreak of COVID-19 and there were certain defaults in statutory compliances. 5. The petitioner states his business suffered during the pandemic. He states that consultant engaged to file GST Returns for the period 2021-22 did not inform him about the notices sent by the GST Department and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned cancellation order, the petitioner's GST registration was cancelled ab initio with retrospective effect from 01.07.2017. 14. The petitioner claims that he was also unaware of the said order and became aware of the same subsequently. The petitioner claims that immediately on becoming aware of the same, the petitioner preferred an appeal (ARN No. AD070324083785R dated 19.03.2024) before the Appellate Authority under Section 107 of the CGST Act/DGST Act, impugning the order dated 21.08.2023. 15. The petitioner states that its business was interrupted on account of the pandemic and he intends to re-commence the same. 16. The petitioner's appeal was dismissed by the impugned order solely on the ground that it was not filed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of taxpayer GST registration being cancelled as the same would imply that the taxpayer whose GST registration is cancelled can no longer carry on its legitimate business. However, it is not necessary for this court to examine this controversy in this petition. Suffice it say that the impugned cancellation order dated 21.08.2023 is unreasoned as to the decision to cancel the GST registration with retrospective effect. 24. In the given facts of this case, we consider it apposite to set aside the impugned order dated 28.06.2024 and remand the matter to the Appellate Authority to decide it afresh on merits, uninfluenced by the question of delay, after affording the petitioner an opportunity of hearing. 25. We request the learned Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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