TMI Blog2024 (3) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... the registered address. The only reason given in the Show Cause Notice is Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed and the order is completely bereft of any reasoning. Accordingly, the same cannot be sustained. Further, neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. The registration cannot be cancelled with retrospective effect mechanically. It can be can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en produced in Court and same is taken on record. 2. Petitioner impugns order dated 27.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 27.05.2022. Said cancellation order was issued pursuant to a Show Cause Notice dated 25.04.2023. 3. Petitioner is the proprietor of M/s Dream Events and is engaged in the business of events, conventions, exhibitions and possessed GST registration. 4. Vide Show Cause Notice dated 25.04.2023, petitioner was called upon to show cause as to why the registration be not cancelled on the ground Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed . It may be noticed that the said Show Cause Notice required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ura, Delhi-110034. 8. Learned Counsel for Respondent submits that petitioner was not found functioning at the registered address and was in violation of 86 (B) of CGST Rules 2017. This is disputed by the Learned Counsel for Petitioner. 9. We note that neither the Show Cause Notice nor the impugned order refers to the petitioner not being found at the registered address. The only reason given in the Show Cause Notice is Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed and the order is completely bereft of any reasoning. Accordingly, the same cannot be sustained. Further, neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 10. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid, order dated 27.05.2023 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored. The petitioner shall, however, make all necessary compliances and file the requisite returns and information inter alia in terms of Rule 23 of the Central Goods and Services Tax Rules, 2017. 13. Further, in case petitioner is not functioning at the registered address or he is not available at the change address as alleged it would be opened to the respondents to take appropriate action against the petitioner after giving a proper Show Cause Notice with reasons and an opportunity of hearing. Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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