TMI Blog2022 (12) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ity himself was not certain whether the GST registrations were obtained by the above means. Therefore, he says that in case registrations were obtained by such means . Issuance of show cause notice for cancellation of GST registration has got serious consequences and could not have been issued in such a cavalier manner. In the present case, the petitioners had submitted show cause reply on 12.10.2022 and on the very same day i.e., on 12.10.2022, the impugned orders were passed cancelling GST registrations of the petitioners. The reason given for such cancellation is that as per directions of the Head Office dated 28.09.2022, the registrations were suspended and cancelled. What was the direction of the Head Office was not disclosed. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (GST) registration of the petitioners. 3. Petitioners before us are the proprietary concerns engaged in the business of purchase and sale of iron scrap. Following enactments of the Central Goods and Services Tax Act, 2017 and related laws, petitioners got themselves registered with the GST authorities having GST registrations as follows: GSTIN No.36DHGPA5935L1Z4 and GSTIN No.36DWAPA209G1ZT 4. First respondent i.e., Superintendent, Mehdipatnam II Circle, issued show cause notices to the petitioners on 29.09.2022 calling upon the petitioners to show cause as to why their GST registration should not be cancelled. The reason given for cancellation of GST registrations is as follows: 1. In case, Registration has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be directed to appear before the Superintendent on the very next day i.e., on 30.09.2022 @ 11.40 A.M. Further, we find that as per last sentence of the show cause notices, petitioners registrations were suspended w.e.f. 29.09.2022. 8. Coming back to the impugned orders, we find that petitioners had submitted show cause reply on 12.10.2022 and on the very same day i.e., on 12.10.2022, the impugned orders were passed cancelling GST registrations of the petitioners. The reason given for such cancellation is that as per directions of the Head Office dated 28.09.2022, the registrations were suspended and cancelled. What was the direction of the Head Office was not disclosed. Suspending registrations on the basis of direction of the Head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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