9911796707
TMI Blog2025 (5) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... Darshan Patel for the petitioner has tendered a draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 2. By this petition, the petitioner has challenged the order dated 24th January, 2024 passed by the respondent No. 1 whereby, the Appeal of the petitioner was rejected on the ground of delay in preferring the Appeal by the petitioner as well as order of cancellation of registration dated 14th July, 2022 passed by the respondent No. 2. 3. The brief facts of the case are as under : 3.1. The petitioner is registered under the Central/State Goods and Services Tax Act, 2017 (for short 'the GST Act') and the petitioner did not file GST returns for more than six months due to Covid-19 pandemic situation in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore preferred this petition. 3.7. It appears that during pendency of this petition, respondent No. 2 rejected the revocation application filed by the petitioner vide order dated 15th March, 2024 after considering the data available on GSTN Portal for the Financial Years 2017-18 to 2019-20 and based upon such data, respondent No. 2 arrived at an opinion that the petitioner has dealt with non-existing firms which were involved in activity of fake invoices and on that ground, the application for revocation was rejected. 4.1. Learned advocate Mr. Darshan Patel for the petitioner submitted that it is an admitted fact that the petitioner could not file the return of income for six months due to Covid-19 pandemic situation and there is no outst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r by RPAD. In the same manner, when it comes to passing the final order, the same shall also be passed in a physical form containing all the necessary information and particulars and shall be forwarded to the dealer by RPAD. 18.2. Over a period of time, we have noticed in many matters that the impugned order cancelling the registration of a dealer travels beyond the scope of the show cause notice. Many times, the dealer is taken by surprise when he gets to read in the order that the authority has relied upon some inspection report or spot visit report etc. If the authority wants to rely upon any particular piece of evidence then it owes a duty to first bring it to the notice of the dealer so that if the dealer has anything to say in that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. We clarify that we have not gone into merits of the case." 4.4. In view of the above guidelines, it was submitted that the respondent-Assessing Officer ought to have provided an opportunity to the petitioner to submit the details and the returns, as may be required with late fees and penalty as per the provisions of the GST Act. 5. At this stage, learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent-Authorities submitted that the petitioner is liable to pay total tax liability amounting to Rs. 9,94,478.68/- as per the details produced at Annexure-R3 on the basis of Form GSTR-1 filed by the petitioner for the months of April, May and June, 2020. It was therefore submitted that the petitioner is liable to pay the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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