O R D E R

1. The petitioner has filed the present petition, impugning an Order-in-Appeal dated 31.10.2022, passed by the Appellate Authority, rejecting the petitioner’s appeal against an order dated 18.01.2021, whereby the petitioner’s GSTIN registration was cancelled.

2. The petitioner was issued a Show Cause Notice dated 29.12.2020, calling upon the petitioner to show cause as to why its GSTIN registration no. (ZA0712201236804), not be cancelled on account of failure to file returns for a continuous period of six months.

3. It is the petitioner’s case that he is suffering from ill-health and being the sole proprietor of the concern, there was no other person who could file the returns within time. The petitioner states that although, he had not filed the returns, he had discharged the tax liability.

4. He also submits that he could not respond to the said Show Cause Notice dated 29.12.2020 for the same reason of his ill health. It is also stated that because of his ill-health, his entire business has also come to a standstill.

5. Since the petitioner neither responded to the Show Cause Notice dated 29.12.2020 nor appeared for a personal hearing, which was scheduled on 30.12.2020, the concerned Officer (Superintendent, Ward 11:Zone 2:Delhi), passed an order dated 18.01.2021, cancelling the petitioner’s GSTIN registration. The said order also indicates that no amount was found due and payable by the petitioner.

6. The petitioner filed an appeal against the said order, which was dismissed by the impugned order.

7. A plain reading of the impugned order indicates that the petitioner’s appeal was dismissed as the Appellate Authority found that the petitioner had not shown sufficient cause for allowing revocation of cancellation of his registration. The Appellate Authority also observed that the petitioner had not filed an affidavit as required by the e-mail dated 06.05.2022.

8. In terms of the e-mail dated 06.05.2022, the Appellate Authority required the petitioner to file an affidavit confirming that it would file its returns and pay all the tax dues within a period of fifteen days from the date of revocation of cancellation.

9. There is no dispute that the petitioner is the sole proprietor of the concern, T S Events and Management. There is also no reason to doubt the petitioner’s claim that he was suffering from ill-health during the period of pandemic and, therefore, was unable to respond to the Show Cause Notice or appear personally before the concerned Officer.

10. In so far as the non-filing of the affidavit is concerned, the petitioner states that he has fully discharged its tax liability and no amount is outstanding. In fact, it is his claim that his business had come to a standstill.

11. The fact that the respondents have also not found that any amount is due from the petitioner, is evident from the cancellation order dated 18.01.2021, which reflects that the amount recoverable from the petitioner is nil.

12. Given the mitigating circumstances, this Court is of the view that the petitioner had shown sufficient grounds for revocation of his cancellation.

13. In view of the above, the petition is allowed. The impugned order dated 18.01.2021, cancelling the petitioner’s registration and the order dated 31.10.2022, rejecting his appeal, are set aside.

14. The respondents are directed to restore the petitioner’s GSTIN registration within a period of two weeks from today. The petitioner shall file all returns up to date to regularise his GST filings, within a period of four weeks thereafter.

15. It is clarified that if the petitioner fails to do so, the respondent would be at liberty to take such action as available in law including cancelling of his registration.

16. It would be open for the petitioner to seek waiver of penalty for late filing of the returns, which is also partly occasioned on account of cancellation of his registration.

17. Considering the mitigating circumstances, if any such request of waiver or reduction of penalty is made, it is expected that the respondents will consider the same sympathetically.