SHREE CHATURBHUJ CONSTRUCTION BUILDCOM Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is filed seeking quashing of orders dtd. 31/7/2023, 18/10/2023 and 29/1/2024 cancelling the registration under the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act'), rejecting the application for revocation of cancellation of registration and dismissing the appeal respectively.

(2.) The brief facts are that the petitioner-firm was registered under the GST Acts. On failure to furnish the GST returns for continuous period of six months, the registration was cancelled vide order dtd. 31/7/2023. The petitioner on 24/8/2023 filed an application under Sec. 30 of the CGST Act for revocation of order cancelling registration. The application was rejected on 18/10/2023. The appeal was dismissed holding that application of revocation was not filed within the stipulated time and hence, the present writ petition.

(3.) Learned counsel for the petitioner submitted that the registration certificate was cancelled vide order dtd. 31/7/2023, and the application for revocation was filed within thirty days of the passing of the order.