GST / Indirect Tax : Non-Filing of Returns and Cancellation of GST Registration
In case of Bala Ji Medical Ajency v. State of UP [2025] GCtR 1572 (Allahabad) which was related to cancellation of GST registration, from a perusal of the Tax Department's notice dated 12.03.2024 it was seen that the petitioner was given 30 days' time from the date of service of notice to submit his reply the 30 days time would continue till 12.04.2024, however, the petitioner was directed to appear before the Jurisdictional Officer before such time expired on 09.04.2024. The notice issued to the petitioner was held to be bad in law. The notice dated 12.03.2024 and the Consequential Order dated 02.05.2024 was also quashed.
In this case, petitioner is a proprietorship firm registered in August, 2022. Due to some unavoidable circumstances, the petitioner was unable to file return as required under the Act and Rules, a Show Cause Notice for cancellation of registration of GST REG-17 has been issued to the petitioner on 12.03.2024 seeking a reply within 30 days and fixing time and date of personal hearing as 11:00 AM on 09.04.2024 without disclosing the venue/place where the petitioner had to appear to show cause.
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