9911796707
TMI Blog2024 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2022. 2. Vide Show Cause Notice dated 08.11.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017." 3. Petitioner was engaged in the business of trading of Garments and ZIP and possessed GST registration. 4. The Show Cause Notice dated 08.11.2022 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states an observation "failure to furnish returns for a continuous period of six months". Said Show Cause Notice required the petitioner to appear on 08.12.2022 at 11:00 AM before the undersigned i.e. authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he business due the lockdown period. He further submits that the business of the Petitioner had completely stopped and no income was generated. 8. He further submits that due to closure of his business, he did not open the GSTIN portal and receive the Show Cause Notice. The same was not received by him either by email or by post. Therefore, due to lack of access of the notice, the Petitioner could not file a response to the Show Cause Notice dated 08.11.2022. 9. We notice that the Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 10. In terms of Section 29(2) of the Act, the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the Petitioner does not seek to carry on business or continue the registration, the impugned order dated 25.08.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 08.11.2022 i.e., the date when the Show Cause Notice was issued. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017.
14. It is clarified that Respondents are not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect of the subject firm in accordance with law including retrospective cancellation of the GST registration.
15. Petition is accordingly disposed of in the above terms. X X X X Extracts X X X X X X X X Extracts X X X X
|
