Section 29/30 of the CGST Act, 2017— Cancellation of Registration - The  petitioner sought quashing the ex-parte Order for Cancellation of Registration dated 25.10.2019, whereby the Respondent without affording adequate opportunity to the Petitioner, cancelled the GST Registration Certificate, on the ground of not filing returns for a continuous period of six months. The Petitioner has filed GSTR-1 returns for the period in question, but could not file GSTR-3B returns due to non reimbursement of the differential amount of tax i.e. 8% of the value of work executed w.e.f. 01.07.2017 by Jharkhand Rural Road Development Authority. The petitioner further sought quashing the Notice dated 20.10.2020 under Section 79(1)(C), directing the bank to remit an amount of Rs.15,59,952.00 to the GST Department on account of tax, cess, interest and penalty. The court observed that there is un-explained gross delay on the part of the petitioner in approaching this Court. The petition has been filed after about 2 years of the passing of the order of cancellation of the GST registration. They are not inclined to entertain the writ petition as regards the challenge to the order of cancellation of GST registration. However, petitioner is allowed liberty to raise his cause of action as respects the garnishee notice dated 20.10.2020 issued under Section 79(1)(c) in an independent proceeding, if permissible in law.

Held that:- The Hon’ble High Court accordingly disposed the petition.