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2024 (4) TMI 150 - DELHI HIGH COURTGST registration was suspended - show cause issued as to why the registration be not cancelled - Validity of order - application seeking cancellation of GST registration was rejected - HELD THAT:- Learned counsel for the petitioner submitted that petitioner has shut all business activities. As per the petitioner he on his own found discrepancy in his return and accordingly deposited a sum. Show cause notice dated 10.11.2023 was issued to the petitioner after a gap of 9 months seeking to cancel its registration. Said notification was issued on the ground that “Section 29(2)(e)- registration obtained by means of fraud, willful misstatement or suppression of facts”. The show cause notice required the petitioner to appear before the undersigned i.e. authority issuing the notice. Notice did not give the name or designation the officer or place where the petitioner has to appear. Thereafter, vide show cause notice dated 10.11.2023, the registration of the petitioner was suspended w.e.f. 10.11.2023. Thus, the order dated 10.11.2023 rejecting application of the petitioner seeking cancellation of its registration is set aside. The GST registration is cancelled with effect from 23.02.2023 i.e. the date when the petitioner first applied for cancellation of its registration. Petitioner shall, however, comply with Section 29 of the Central Goods and Services Tax Act, 2017 and furnish all the details as required by the said provisions. The petition is accordingly disposed of in the above terms.
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