9911796707
TMI Blog2023 (3) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... Subhash Chandra Gupta, Parveen Kumar Gambhir and Mr. Shailendra Kr. Verma, For the Respondents Through: Mr. Rajeev Aggarwal, Addl. Standing Counsel with Ms. Shilpa Singh and Ms. Divyanshi Bansal, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 27.12.2021, whereby the petitioner's application for cancellation of its GST registration, was rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lease specify) - Please reply ASMT 10 and pay due tax with interest and penalty." 4. The petitioner did not respond to the said communication dated 23.11.2021. Thereafter, by the impugned order dated 27.12.2021, the petitioner's application was rejected. The said impugned order is set out below: "Form GST REG-05 [See Rule9(4)] Reference Number: ZA071221169192T Date: 27/12/2021 To PRASHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned officer examining the same. 6. 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. 7. In view of the above, the respondents issued a show-cause notice dated 18.05.2022, calling upon the petitioner to show cause as to why his registration should not be cancelled. The reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any particulars as to why the petitioner's application for registration was proposed to be rejected. 11. In view of the above, 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. 12. It is clarified that cancellation of the petitioner's GST registration with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
