Order date – 5 December 2022

Facts –

• The petitioner M/S Shree Bhagwat Estate Developer Private Limited is engaged in the business of construction and had submitted his GSTR-3B for the month of July, 2017 on 18.10.2017 declaring zero sales and thereafter no return was filed for two years.
• A show-cause notice was issued to the petitioner on 07.09.2019 and he was required to file a reply. As no reply was filed by petitioner, GST registration was cancelled by the order dated 19.09.2019. Against the said order, a delayed appeal was preferred by the petitioner which was rejected vide order dated 25.08.2021 on the ground that it was time barred.

Issue –

• Whether the cancellation of the GST registration is in order?

Order –

• The Hon’ble High Court finds that the petitioner has not preferred any reply before to the show-cause notice, the order dated 19.09.2019 passed by the authority cancelling the registration and the appellate order dated 25.08.2021 passed by the appellate authority are hereby quashed and the matter is remitted back to respondent to decide the matter giving an opportunity to petitioner to move his reply within 15 days from today.
• The writ petition stands partly allowed.