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2023 (3) TMI 679 - HC - GST
Cancellation of GST registration of petitioner - non-filing of GST returns - reason for seeking cancellation of the registration was disclosed as “Discontinuance of business/Closure of business” - HELD THAT:- Since the petitioner’s business was closed and he had applied for cancellation of his GST registration, he did not file his GST returns for the subsequent period.
The respondents passed the impugned order dated 24.08.2022, cancelling the petitioner’s registration with effect from 02.07.2017 - Notice in the present petition was issued on 10.02.2023. However, the respondents have not filed any response to this petition.
Apparently, there is no reason why the petitioner’s cancellation was effected with retrospective effect. It is also clear that the order rejecting the petitioner’s application for cancellation of registration, is unsustainable as it discloses no reason. The show cause notice issued earlier to the petitioner is also cryptic and does not set out any particulars as to why the petitioner’s application for registration was proposed to be rejected.
The present petition is required to be allowed. The respondents are directed to cancel the petitioner’s registration with effect from 31.07.2021, as requested by the petitioner.