9911796707
TMI Blog2024 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... of registration dated 10.06.2022 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 18.11.2021. 2. Issue notice. Notice is accepted by learned counsel for Respondents. With the consent of parties, the petition is taken up for final disposal. 3. By Show Cause Notice dated 18.11.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - "Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payments becomes due." 4. Petitioner was engaged in business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to your reply dated 06.05.2022 in response to the notice to show cause dated 18.11.2021" and the reason stated for the cancellation is "whereas no reply to notice show cause has been submitted". The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. 9. In our view, order dated 10.06.2022 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 10. The Show Cause Notice and the impugned order are also bereft of any details and accordingly the same cannot be susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted. 13. It may be further noted that both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. 14. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 10.06.2022 is modified to the limited extent that registration shall now be treated as cancelled with effect from 30.11.2021 i.e., the period upto which the Petitioner has filed its GST returns. Petitioner shall comply with the requirements of Section 29 of the Central Goods and Services Tax Act, 2017. 15. It is clarified that Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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