The court allowed a petitioner to rectify late GST filings due to health issues, emphasizing adherence to statutory obligations.

JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned advocate Mr. Hiren J.Trivedi for the petitioner and learned Assistant Government Pleader Ms. Shrunjal T. Shah for the respondent State.

2. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.

3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule on behalf of the respondent State.

4. By this petition under Article 226 of the India, the petitioner has prayed to quash and set aside the order passed by the appellate authority dated 03.01.2025, order dated 07.02.2024 cancelling the registration certificate of the petitioner and the show cause notice dated 3.11.2023.

5. Brief facts of the case are that the petitioner firm is engaged in retail business of High-Speed Diesel Oil, Petroleum Oils and other products.

5.1) The petitioner received the first show cause notice dated 24.06.2019 under Rule 22 of the GST Rules in Form GST REG- 17 on the ground that the petitioner had not furnished returns of income for continuous six months.

5.2) Thereafter, the respondent authorities issued the order for cancellation of registration dated

03.07.2019.

5.3) The petitioner therefore, filed an application for revocation of cancellation of registration on 16.07.2019.

5.4) The respondent authorities passed the order dated 16.08.2019 for revocation of cancellation of registration of the petitioner.

5.5) Thereafter, the respondent authorities issued second show cause notice dated 05.01.2022 under Rule 22 of the GST Rules in Form GST REG-31 on the ground that the petitioner had not furnished return of income for continuous six months.

5.6) Thereafter the respondent authorities passed the order of cancellation of registration dated 10.02.2022 cancelling the registration of the petitioner.

5.7) The petitioner thereafter for restoration of GST registration, preferred an application for condonation of delay in preferring application for revocation of cancellation of registration.

5.8) The petitioner was thereafter vide show cause notice dated 17.05.2022 called upon to explain the delay caused in filing the application for revocation of cancellation of the registration.

5.9) It is the case of the petitioner that due to persistent medical impairment of the deposing partner, the reply to such show cause notice could not be submitted and therefore, the respondent authority passed the order dated 14.06.2022 rejecting the application for condonation of delay in filing the revocation application of cancellation of registration.

5.10) Being aggrieved, the petitioner preferred an appeal in Form GST APL-01 dated 09.07.2022.

5.11) It is the case of the petitioner that pursuant to appeal being preferred by the petitioner, the First Appellate Authority dropped the rejection of revocation of cancellation proceedings and restored the GST registration of the petitioner vide order dated 17.03.2023.

5.12) However, thereafter the petitioner received fourth show cause notice under Rule 22 of the GST Rules in Form GST REG- 31 on the ground of non furnishing the return of income for continuous period of one month.

5.13) It is the case of the petitioner that the petitioner thereafter filed returns till March, 2023 which was accompanied with tax liability with applicable interest and late fees and the respondent authority therefore, passed the order for dropping the proceedings for cancellation of registration vide order dated 20.05.2023.

5.14) It is the case of the petitioner that thereafter the petitioner received yet another notice dated 25.08.2023 on the ground of non furnishing of the returns which proceedings were dropped vide order dated 28.08.2023.

5.15) Thereaf