ORDER :

1. Leave to amend the proposed draft amendment to the petition is permitted.

2. By way of the present petition under Article 226 of the Constitution of India, the petitioner is seeking to quash and set aside the order dated 04.07.2019 passed by the Assistant Commissioner, Ghatak 9 (Ahmedabad), Range-3, Division-1 under section 29(2) of the Central Goods and Services Tax Act, 2017 (the Act) and order of cancellation of registration of petitioner company.

3. The petitioner is engaged in providing automation systems in hospitals. The petitioner was registered under section 22 of the GST Act. The principal place of business is at Mumbai. Mr. S Shah was looking after the affairs of the business of the company. From January, 2019 Mr. Shah was unwell and he did not attend the affairs of the business of the company and he passed away. Mr. Shah could not make arrangements to look after the affairs of the petitioner company.

4. The show cause notice dated 24.05.2019, under Rule 22 of the Central Goods and Services Tax Rules, 2017 (“the Rules) in Form GST REG-17 was sent via email.

5. The show cause notice was given on 24.05.2019 under Rule 22 of the Rules. It is the case of the petitioner that in August, 2019 the petitioner company tried to upload the return in Form GSTR-3B of Gujarat. The system was also not permitting the petitioner to opt after December, 2018.

6. The petitioner called the Grievances Cell on 05.08.2019. The representatives of the company were updated about the fact of cancellation of registration number and certificate to that effect from 31.12.2018. The petitioner company was regularly filing the return of income. Mr. S. Shah was looking after the affairs of the company. It was he who was filing the return of the company till December, 2018. He passed away in March, 2019. No person was appointed to look after the affairs of the company. Hence, the show cause notice was issued on 24.05.2019. A responsible person from the company could not look into the email, which went into spam folder. In August, 2019 the staff of the petitioner company tried to upload the return in Form GSTR-3B for the period from 11th January, 2019, which was not being permitted. When he came to know about the cancellation of registration number and certificate with effect from 31.12.2019 and when the spam folder was checked, it was realized that the registration of the company was cancelled. Challenging the revocation under section 13 and cancellation of registration, an application was made. As the period of 30 days had lapsed, it was not allowing to upload the application in terms of Rule 23. The petitioner needed to file return manually, which was not permitted by the common portal. Hence, this application is preferred.

7. Since the appeal had been filed by the petitioner, it was dismissed vide order dated 17.1.22022 on the ground that limitation stated that the appeal is to be filed within 30 days and the same was belated by two years and one month.

8. We have heard Mr. Hiren Trivedi, learned advocate for the petitioner and Ms. Pooja Ashar, learned Assistant Government Pleader for the respondents.

9. On the ground of the order being absolutely cryptic, non-speaking and contrary to the settled position of law, the petition deserves to be allowed.

10. The show-cause notice dated 24.05.2019 for cancellation of registrations gives the following reasons:

“LAST FOR MONTH”

11. The order of cancellation of registration dated 24.05.2019 says this-wise:

“the effective date of cancellation of your registration is 31.12.2018.

Determination of amount payable pursuant to cancellation:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you.

You are required to pay the following amounts on or before 14.07.2019 failing which the amount will be recovered in accordance wi