9911796707
TMI Blog2025 (5) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, direction or order quashing and setting aside the impugned orders dated 09.11.2022 (Annexure A) and order dated 18.09.2023 (Annexure B) passed by the Respondent no.2 and; b. That this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, direction or order quashing and setting aside the impugned Notice dated 12.10.2022 (Annexure B) issued by Respondent no.2 and; c. Pending notice, admission and final disposal of this petition, this Hon'ble Court by way of interim relief be pleased to direct the respondent authorities to restore the registration of the petitioner with effect from 28.02.2022 and d. Ex parte ad interim relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner that the Chartered Accountant of the petitioner, who was engaged to file the GST returns and had access to the portal, could not apprise him of the show-cause notice as he had moved out of India during July 2022 without informing the petitioner. However, later on, the petitioner came to know that his returns were not filed since April 2022. Moreover, the petitioner has also paid total tax of Rs. 41,76,206/- along with interest of Rs. 7,01,108/- and fees of Rs. 2,50,220/- for late filing of the returns. 3.6 The petitioner also filed application for revocation of cancellation of registration on 28.08.2023 which came to be rejected vide impugned revocation order dated 18.09.2023 in FORM GST REG-05 after issuing show-cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has also paid the interest and late fees and therefore, the respondent authorities may consider the application for revocation of the registration which may be filed by the petitioner within the reasonable time. 4.3 It was further submitted that due to pre-occupation of the petitioner, the adherence to the provision of the GST Act and the Rules could not be made and the petitioner shall henceforth be regular in filing GST returns and comply with the provisions of the Act and the Rules. It was also submitted by learned advocate for the petitioner that the petitioner is ready and wiling to file an undertaking before the respondent-authority to the said effect. 5. On the other hand, learned AGP Ms. Puja Ashar submitted that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hifted from Rajkot to Ahmedabad may not be reasonable ground as the certain compliances are done by adding as a director in the company. A copy of online portal is annexed herewith and marked as Annexure R1 to the present petition." 5.2 Therefore, it was submitted that the case of the petitioner is not required to be considered under the provisions of the GST Act and the Rules. 6. Having heard learned advocates for the respective parties and considering the facts of the case, it is apparent that the petitioner has failed to comply with the provisions of the GST Act and as such, the registration of the petitioner was liable to be cancelled as per section 29(2)(c) of the GST Act. However, it is also pertinent to note that the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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