This Court does not think it fit to set aside the order of cancellation of registration at such a belated stage, specially as the period of limitation has been extended by the authorities. The petitioner shall exhaust the available remedy under the statute.
Cancellation of Registration- In the instant case, a show-cause notice was served upon the petitioner asking him to show cause as to why his registration would not be cancelled as the petitioner/taxpayer was found non-functioning/not existing at the principal place of business.
It is the contention of the petitioner that the show cause notice was vague. The order of cancellation was passed with retrospective effect from October 26, 2019 and no opportunity of hearing was given to the petitioner.
Aggrieved, the petitioner has moved this Court. Mr. Majumdar, learned Additional Advocate General submits that the petitioner has invoked the writ jurisdiction of this Court without exhausting the alternative remedy prescribed under the Goods and Services Tax Act, 2017. He refers Sections 29, 30 and 107 of the said Act and Rule 23(1) of the GST Rules. According to Mr. Majumdar the show cause notice clearly stated the reason why the same was issued as the petitioner was not functioning at the registered place of business. According to Mr. Majumdar the reply to the show cause notice was required to be uploaded in the website and a hearing would have been given to him on the basis of the reply.
Held that- This court do not find any reason to invoke a high prerogative writ and allow the prayer of the petitioner to set aside the order of cancellation in view of the provisions of Section 30 and 107. Section 30 of the GST Act provides that a party aggrieved by an order of cancellation may apply for revocation of cancellation.
this Court does not think it fit to set aside the order of cancellation of registration at such a belated stage, specially as the period of limitation has been extended by the authorities. The petitioner shall exhaust the available remedy under the statute.