The petitioner was sleeping over its right after cancellation of its registration. There is undue delay even in filing an application for revocation of registration so also even in approaching this Court. The petition as such is devoid of merit and the same is accordingly dismissed.
Section 29, 30 of the CGST Act, 2017--- Registration -- The petitioner counsel submitted that the registration of the petitioner was cancelled on account of non-filing of the return for a continuous period of six months. The petitioner filed application for revocation of cancellation, but because of defect in the software maintained by the respondents, the respondents did not revoke the cancellation of registration of the petitioner. He further submitted that the respondents have granted benefit of amnesty scheme to the tax payers enabling them to furnish the returns up to 31.08.2021 by waiving fees and other penalties under the Act. But because of cancellation of registration, the petitioner is not in a position to obtain benefit of that scheme. The court observed that the registration of the petitioner came to be cancelled after issuing SCN on 14.01.2019. The petitioner filed an application for revocation of cancellation of registration. But, that application was also rejected as it was filed after 90 days of the order cancelling registration of the petitioner. The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed.
Held that:- The Hon’ble High Court found petition as devoid of merit and the dismissed the same.
The petitioner was sleeping over its right after cancellation of its registration. There is undue delay even in filing an application for revocation of registration so also even in approaching this Court. The petition as such is devoid of merit and the same is accordingly dismissed.
Section 29, 30 of the CGST Act, 2017--- Registration -- The petitioner counsel submitted that the registration of the petitioner was cancelled on account of non-filing of the return for a continuous period of six months. The petitioner filed application for revocation of cancellation, but because of defect in the software maintained by the respondents, the respondents did not revoke the cancellation of registration of the petitioner. He further submitted that the respondents have granted benefit of amnesty scheme to the tax payers enabling them to furnish the returns up to 31.08.2021 by waiving fees and other penalties under the Act. But because of cancellation of registration, the petitioner is not in a position to obtain benefit of that scheme. The court observed that the registration of the petitioner came to be cancelled after issuing SCN on 14.01.2019. The petitioner filed an application for revocation of cancellation of registration. But, that application was also rejected as it was filed after 90 days of the order cancelling registration of the petitioner. The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed.
Held that:- The Hon’ble High Court found petition as devoid of merit and the dismissed the same.