ROHIT ENTERPRISES Vs. COMMISSIONER

JUDGEMENT

(1.) Rule. Rule is made returnable forthwith. The petition is heard finally, with the consent of the learned counsel for the parties.

(2.) The petitioner approaches this Court under Article 226 of the Constitution of India with following prayers :-

(3.) The petitioner is a proprietary firm engaged in the business of fabrication work. It is registered under the Central Goods and Services Tax Act, 2017 (GST Act) as well as Maharashtra State Goods and Services Tax Act, 2017. The certificate of registration dtd. 20/7/2018 has been issued to his firm with registration No. 27AHQPD2485F1Z7. Petitioner contends that since he had undergone angioplasty, and the firm suffered financial set back in pandemic situation, GST returns from August 2021 could not be filed. Sec. 29(2) of the GST Act enables proper officer to cancel registration if registered person / firm fails to furnish three consecutive returns. The State Tax Officer, Aurangabad issued a show cause notice dtd. 28/2/2022 calling upon the petitioner to furnish his explanation within a period of 7 working days. The notice stipulated that the registration of the petitioner stood suspended. The petitioner replied the show cause notice on 3/3/2022. Citing the reason of the financial crunch, he requested for revocation of the notice. However, the State Tax Officer vide order dtd. 14/3/2022 cancelled the registration with effect from 21/8/2021.