9911796707
TMI Blog2024 (2) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice dated 31.08.2021. 2. Vide impugned Show Cause Notice dated 31.08.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Letter recvd. 802 dt27/07/2020 from JC(AE)Noida, wrong ITC availment from M/s Jagdamba Enterprises" 3. Petitioner was working in the name of M/s Shree Balaji Industries, at Khasra No. 628/469, 480, Sultanpur Mazra, North-West Delhi- 1100086 which is a partnership firm. Petitioner was engaged in business of manufacturing of labels, badges and similar articles of textile material and possessed GST registration. 4. Show cause notice dated 31.08.2021 was issued to the petitioner seeking cancellation of GST registration. The notice does not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC"] was availed from M/S Jagdamba Enterprises, however, as per the petitioner, he did not have any dealing with M/S Jagdamba Enterprises and no ITC has been availed qua the said entity. 9. Further, it may be noticed that the show cause notice directed the petitioner to appear for personal hearing on an appointed date and time whereas no date and time was mentioned in the said show cause notice. 10. As per the petitioner he could not file reply to the said show cause notice. However, the impugned order dated 27.12.2021 refers to a reply dated 06.10.2021 allegedly submitted by the petitioner and in the next line states that no reply to the notice has been filed by the petitioner and thereafter cancels the registration retrospectively with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 14. Further, there is no reasoning in the said show cause notice and in the impugned order as to why the cancellation has been done retrospectively. 15. In view of the above, petition is allowed. The impugned show cause notice dated 31.08.2021, order of cancellation dated 27.12.2021 are accordingly set aside. The GST registration of the petitioner is restored. Petitioner shall comply with Rule 23 of the Central Goods and Service Tax Rules, 2017. 16. It is clarified that respondents are at liberty to take further action in accordance with law and are not precluded from taking a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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