9911796707
TMI Blog2024 (9) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... oi, AAG Mr. Uttam Singh Rajpurohit on behalf of Mr. Mukesh Rajpurohit, Dy. S.G. Mr. Kuldeep Vaishnav Mr. Devendra Prajapat ORDER The petitioner-firm has made the following prayers:- "In peculiar facts and circumstances of the present case, it is, therefore, most respectfully and humbly prayed that the Writ Petition may kindly be allowed and by an appropriate writ, order or directioni. The Impugned Order dated 14.03.2023 (Annexure-3) cancelling the GST registration of Petitioner's firm may kindly be quashed; ii. In the alternative, Section 107(4) of CGST/RGST Act, 2017 may be struck down in so far as same limits the power of Appellate authority to entertain first appeal beyond a period of one month from the expiry of period of limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the petitioner-firm refers to Annexure-6 which is the information flashed on the website when the petitioner-firm attempted to file its appeal. 4. In this writ petition, the petitioner-firm, namely, Jai Sunda Maa is represented through its proprietor, namely, Man Singh Tanwar has made statements to demonstrate that it was on account of illness of his grandfather that he could not approach the respondent-Authority by filing an application under Section 30 of the Central Goods and Services Tax Act, 2017 (in short, 'the CGST Act'). Mr. Sharad Kothari, the learned counsel assisted by Mr. Pranjul Mehta appearing for the petitioner-firm submits that it was on account of the illness of the grandfather of the petitionerfirm that an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice, dated 03.02.2023, is annexed and marked herewith as Annexure -5. (iv). Pursuant to the aforesaid Show Cause Notice and to dismay of the Petitioner, an Order for cancellation of Petitioner's GST registration, dated 14.03.2023, was passed by Respondent No.2 (v). Because, thereafter the Petitioner's registration was cancelled, the fact of passing of order dated 14.03.2023 escaped attention of the Petitioner, and therefore, the remedy to challenge the same in terms of Section 30 was rendered barred by limitation prescribed under Section 107. An attempt was made by the Petitioner to file the appeal on the portal which resulted in flashing of message that the time period for filing the appeal has expired in relation to order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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