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Allahabad High Court revoked the GST registration cancellation

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Allahabad High Court revoked the GST registration cancellation

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  1. Allahabad High Court revoked the GST registration cancellation and criticized the callous attitude of department

  2. Brief facts of the case • The petitioner has a proprietorship firm and was registered for providing constructions services.  • The petitioner failed to file GST returns for a continuous period of 6 months. Therefore, the respondent served show cause notice proposing to cancel GST registration of petitioner on 21st November, 2019.  • Persurance of such notice, the respondent passed an ex-parte order cancelling GST registration of respondent on 30th November, 2019, i.e., within 9 days of issuance of notice.

  3. Petitioner appeal before Appellate Authority • Aggrieved by the order of Adjudicating authority, the petitioner filed an appeal before the Appellate Authority appealing that application for revocation of GST registration cancellation was wrongly rejected as all challans are available on GST portal itself. Petitioner filed copy of all returns and challans. • However, the Appellate Authority dismissed the appeal and affirmed the order passed by the Adjudicating authority. For issuing orders, the Appellate Authority relied on email received from divisional offices which convey that the taxpayer did not upload any document online. • The AA further mentioned that the petitioner had only stated that all the liabilities have been paid by them even and he has not disclosed any evidence of the same.

  4. Contention of the petitioner before before hon’ble Allahabad High Court • Aggrieved by order of adjudicating as well as appellate Authority, the petitioner filed a writ petition before Hon’ble High Court. • Respondent submitted that all records with respect to filing of GST return and payment of challans are available on GST portal itself and same was submitted before Appellate Authority also. • However, the Appellate Authority rejected the appeal only on the basis of mails received from jurisdictional officers. Further, Jurisdictional officers were not satisfied with the fact that returns have been filed and challans have been paid by the petitioner.

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