9911796707
TMI Blog2023 (9) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Mr. Navish Bhati, Mr. Nikhil Beniwal, Mr. Suresh Chaudhary, Mr. Gagan Kumar Singhal & Mr. Rahul Dev, Advs. For the Respondents Through: Mr. Jitesh Vikram Srivastava & Mr. Ravindra Vikram Singh, Advs. For R1. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for Cancellation of Registration This has reference to show cause notice issued dated 30/06/2023. The effective date of cancellation of your registration is 20/07/2022 3. It may be noted that a registered person furnishing return under subsection (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 543MIZB) and carries on the business under a sole proprietorship concern named M/s Green Polymers. The petitioner claims that his principal place of business was located at H. No. A-34, Khasra No. 40/31, Ground Floor, Khera Garhi, Street No. 4, New Delhi, 110082. On 16.05.2023, he had requested respondent no. 2&3 to update his address in the records. 7. Thereafter on 19.05.2023, the petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 9. It is apparent from the impugned SCN that apart from alleging that the registration was obtain by fraud, wilful misstatement or suppression of facts - which was also the ground on which the petitioners' GST registration was cancelled in the earlier round - it does not indicate any specific reason(s) for proposing cancellation of the petitioner's GST registration. The impugned S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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