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SGST High Court Cases

GST - Cancellation of registration - Revocation of cancellation order on filing of returns and payment of taxes and late fee - Denial of opportunity of personal hearing before passing ex-parte cancellation order - Petitioner filed application for revocation of cancellation which was rejected citing non-payment of late fee at time of rejection - Whether ex-parte cancellation order without opportunity of hearing and subsequent rejection of revocation application are valid despite petitioner's subsequent compliance - HELD - Once petitioner filed returns paid taxes and deposited late fee competent authority must consider request for revocation of cancellation order. Permanent cancellation of registration inflicts civil death to livelihood of petitioner as he cannot do business - Petitioner filed return within 15 days from date of cancellation paid taxes and deposited late fee and case deserves reconsideration - Competent authority should consider application for revocation of cancellation and not merely remand to Appellate Authority - Instead of remanding the matter to the Appellate Authority, it would be just and proper to remit the matter to the respondent-authority who is competent to consider the request of the petitioner for revocation of the order of cancellation of registration - The impugned orders rejecting revocation application set aside and matter remitted to competent authority for fresh consideration - Assistant Commissioner directed to consider application for revocation of cancellation and pass appropriate order – The petition stands allowed
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