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ROHIT RANJAN AGARWAL
Limra Developers – Appellant
Versus
Additional Commissioner – Respondent
JUDGMENT
Rohit Ranjan Agarwal, J.
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the respondents-State.
2. Through this writ petition, the order passed by respondent No.2 cancelling registration of the Goods and Service Tax of the petitioner as well as order passed by first Appellate Authority dated 04.09.2021 have been assailed.
3. The Assessee, who was earlier registered under the U.P.Goods and Service Tax Act, was served with a show cause notice on 20.09.2019. A reply was required to be filed by the petitioner within 7 days, which he failed to do so. The show cause notice mentioned that in case of non filing of reply, the order of cancellation of registration would be passed.
4. On 01.10.2019, the Taxing Authority cancelled the registration of the petitioner. Against the order of cancellation, the appeal was preferred at a delayed stage before the first Appellate Authority on 14.4.2021. The first Appellate Authority has rejected the appeal on the ground of limitation hence the present writ petition.
5. Sri Shubham Agrawal, learned counsel appearing for the petitioner submitted that there is a provision for filing of
Proper service and satisfaction of communication to the assessee are essential for triggering the limitation period under Section 107 of the CGST Act, and the revenue's approach in considering the co....
The judgment establishes the importance of adhering to the time limits for filing appeals under the GST Act and the requirement to provide sufficient cause for any delay in filing.
The cancellation of a GST registration can be quashed if the revocation application is timely and based on the correct service date, allowing the matter to be heard afresh.
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
Orders lacking reasoning do not meet constitutional scrutiny under Article 14, allowing for judicial review and the right to respond to show cause notices.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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