ATLAFBHAI RAJABALI DOSANI Vs. SUPERINTENDENT

JUDGEMENT

(1.) By way of the present petition, the petitioner seeks to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking to quash and set aside the order dtd. 31/1/2022 passed by the Commissioner (Appeals), GST & Excise and order dtd. 18/3/2021 passed by Superintendent, Ghatak 82, Range-19, Division-9 passed under sec. 29(2) of the Central Goods and Services Act, 2017 ("the Act" for short), so also the cancellation of registration of show cause notice dtd. 22/6/2020 issued under Rule 22 of the Central Goods & Services Rules.

(2.) The petitioner is a contractor engaged in providing construction services registered under the provisions of sec. 12 of the Act. It is his case that since he was out of business, the return after September, 2018 could not be filed. The person engaged by the petitioner also was under the impression that since outward supply is zero, there was no need for filing the return.

(3.) This Court issued the notice and affidavit-in-reply is filed by one Mr. Anil Pandole, Assistant Commissioner, CGST Division-III. He has emphatically justified as to why GST registration of the petitioner has been canceled and that, according to him, is in accordance with the due procedure and following the measure of natural justice. He did not file the GST returns continuously for the period of 30 months. Moreover, the show cause notice issued to him on 22/6/2020 was not responded nor did he file any return in response to the same and, hence, his registration was cancelled. He also preferred the appeal and the same was rejected on 31/1/2022 on merits and, hence, he does not have any legitimate ground to sustain this petition. Relying on some of the provisions of the law, it is urged that the petition deserves dismissal.