TMI Blog2023 (12) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... in which the registration can be cancelled from such date, including with retrospective effect, as the proper officer considers fit. In the present case, it is noticed that the impugned SCN was issued solely on the basis of a letter received from another authority. The said letter is neither attached to the impugned SCN nor does the impugned SCN refers to the contents thereon The impugned order, does not indicate that the Proper Officer was satisfied as to any of the conditions as set out in Section 29(1) or 29(2) of the CGST Act - The impugned order does not indicate that the Proper Officer was satisfied as to any of the conditions as set out in Section 29(1) or 29(2) of the CGST Act. The impugned order, cancelling the petitioner s GST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had, thereafter, made an application for revocation of the impugned order, cancelling the petitioner s GST registration. However, the same is not decided as yet. 7. It is clear that the impugned order, is unsustainable, as it is not informed by reasons. 8. This Court has passed a number of orders, including order dated 20.10.2023 in W.P.(C) 13941/2023, captioned as Green Polymers v. Union of India Ors., setting aside such orders. 9. Section 29 of the Central Goods and Services Tax Act, 2017 ( CGST Act ) enables a Proper Officer to cancel a dealer s GST registration in certain circumstances. Sub-section (1) of Section 29 of the CGST Act set out the circumstances in which a taxpayer s GST registration can be cancelled. Sub-section (2) of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax under section 10 has not furnished the return for a financial year beyond three months from the due date of furnishing the said return; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for such continuous tax period as may be prescribed; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful mis-statement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. Provided further that during pendency of the proceedings relati ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
