9911796707
TMI Blog2024 (3) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... also impugns Show Cause Notice dated 14.06.2023. 2. Vide Show Cause Notice dated 14.06.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "Rule 21(b)-person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder." 3. Petitioner is engaged in the business of event, exhibitions, conventions and possessed GST registration. 4. Petitioner had submitted an application seeking cancellation of GST registration dated 07.06.2023 on the ground of closure of business. 5. Pursuant to the said application, notice was given to the Petitioner on 31.05.2023 seeking additional information and documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. 8. Pursuant to the said impugned order, Petitioner filed an application dated 19.07.2023 seeking revocation of cancellation of registration. On the said application Petitioner was issued a Show Cause Notice for rejection of application for revocation of cancellation of registration dated 03.08.2023, whereby it was merely stated "Reason for revocation of cancellation - Reason for revocation of cancellation - The reason entered for revocation of cancellation is not appropriate.." Thereafter, vide order dated 21.08.2023 the application for revocation of GST cancellation was rejected. 9. Learned counsel for the Petitioner submits that the Petitioner is no longer continuing business and the business activities of the Petitioner have been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 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 03.07.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 16.05.2023 i.e., the date when the Petitioner closed down his business activities. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
