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TMI Blog2024 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner also impugns order dated 14.12.2023, whereby the Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 3,83,22,698.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The said order has been passed under Section 73 of the Central Goods & Services Tax Act, 2017. 2. Petitioner is a partnership firm and is engaged in the business of manufacturing of plastic chairs, refining of gold, manufacturing and supply of Gold Bars and possessed GST registration. 3. Show Cause Notice dated 31.01.2023 was issued to the Petitioner seeking to cancel its registration for the following reason:- "Non-compliance of any specified provisions in the GST Act or the Rules made there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. Pursuant to the order dated 09.02.2023, Petitioner submitted an application for condonation of delayed reply to order for cancellation of registration along with an application for revocation of order for cancellation of Registration. 8. The said applications were rejected vide order dated 14.03.2024 on the ground "Whereas M/s Sri Sai Vishwas Polymers vide Application Ref. no AA070123137644G dated 09/03/23 had applied for condonation of delay of revocation application of cancellation of registration on the ground that accountant of taxpayer was not available during this period. As per the field visit repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t found functional at the registered address. 12. Per Contra learned counsel for the petitioner submits that since the registration of the petitioner has been cancelled by order dated 09.02.2023, petitioner could have not operated the business and as such the field officer could not have found the petitioner functional at the said premises. 13. We notice that the Show Cause Notice dated 31.01.2023 and the impugned order dated 09.02.2023 are bereft of any details. Accordingly, the same cannot be sustained. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 14. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such date including any ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to access the online portal and as such would not have received the Show Cause Notice on 23.09.2023 which led to the passing of the impugned order dated 14.12.2023. 17. In view of the aforesaid, order dated 14.03.2024 rejecting the revocation of cancellation of GST registration and impugned order dated 09.02.2023 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. 18. Further, the impugned order dated 14.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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