Heard the learned counsel appearing for the petitioner. According to the learned counsel for the petitioner, the registration of the petitioner under the CGST Act was cancelled on account of non-filing of the return for a continuous period of six months. The petitioner filed application for revocation of cancellation, but because of defect in the software maintained by the respondents, the respondents did not revoke the cancellation of registration of the petitioner. It is further urged that the respondents have decided to grant benefit of amnesty scheme to the tax payers under the CGST Act enabling them to furnish the returns up to 31.08.2021 by waiving fees and other penalties under the CGST Act. But because of cancellation of registration, the petitioner is not in a position to obtain benefit of that scheme.
2. I have considered the submissions advanced by the learned counsel for the petitioner. The registration of the petitioner came to be cancelled after issuing show-cause notice, Ext.P2 on 14.01.2019. The reason for cancellation of registration as found in the order at Ext.P3 dated 14.01.2019 is suo motu cancellation due to non-filing of returns. It appears that the petitioner-Company had filed an application for revocation of cancellation of registration. But, that application was also rejected as it was filed after 90 days of the order cancelling registration of the petitioner.
The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed. The cancellation of registration was on 14.01.2019 and that order has attained finality. In this view of the matter, the petitioner cannot be heard to say that as now the amnesty scheme as framed by the Government and as the petitioner wants to avail the benefit of that Amnesty Scheme, the registration which was cancelled needs to be revoked. The petitioner was sleeping over its right after cancellation of its registration. There is undue delay even in filing an application for revocation of registration so also even in approaching this Court. The petition as such is devoid of merit and the same is accordingly dismissed.