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Judgment
By way of the writ petition, the petitioner has sought for the following reliefs:-
“a. For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 26.02.2024 bearing Order-in-Appeal No. 20/CGST/RAN/2024 (Annexure-4), passed by the Respondent No.2 whereby and whereunder, the appeal preferred by the Petitioner has been rejected on the ground of being filed after expiry of limitation period as envisaged under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act).
b. For issuance of an appropriate writ, order or direction for quashing and setting aside the order dated 08.06.2023 (Annexure-2), passed by the Respondent No.3, issued in Form GST REG-19, by which the Registration of the Petitioner has been cancelled for failure to furnish the returns for a continuous period of six months.”
At the outset, learned counsel for the petitioner has submitted that the instant case is squarely covered by the judgment dated 06.03.2024 passed by this Court in W.P. (T) No. 827 of 2024 (Abdul Satar Versus The Principal Commissioner, Central Goods and Service Tax and & Ors), hence, the same may be disposed of in terms of the said judgment.
Learned counsel for the respondents does not raise any objection to the aforesaid submission.
In the facts and circumstances of the case, this writ petition is disposed of in terms of the judgment dated 6th March, 2024 passed by this Court in W.P. (T) No. 827 of 2024 (Abdul Satar Versus The Principal Commissioner, Central Goods and Service Tax and & Ors).