9911796707
TMI Blog2024 (5) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from 01.07.2017 and also impugns Show Cause Notice dated 27.04.2023. 2. Petitioner was engaged in the business of wholesale and trading of various products and possessed GST Registration bearing number 07AJSPY6068K1Z under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. Show Cause Notice dated 27.04.2023 was issued to the Petitioner seeking to cancel its registration. The notice stated, "Issues any invoice or bill without Act, or the rules made thereunder refund of tax. supply of goods and/or services in violation of the provisions of this leading to wrongful availment or utilization of input tax credit." Said Show Cause Notice does not put the petitioner to notice that the registration is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. 7. Thereafter, vide order dated 18.08.2023, the application for revocation of cancellation was rejected on the ground that "Reason for revocation of cancellation - Others (Please specify) - You have availed ITC from SAI Enterprises and Mahadev Enterprises." 8. As per the Petitioner, all GST returns for the period till March 2023 have been filed. 9. Learned counsel for petitioner submits that petitioner is no longer interested in continuing business and has closed down all business activities. 10. We notice that the Show Cause Notice and the impugned order are bereft of any details. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. They also do not give any particulars of the alleged w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted. 13. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 14. In view of the above and the fact that the Petitioner does not seek to carry on business or continue the registration, impugned order dated 15.05.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 27.04.2023 i.e., the date when Show Cause Notice seeking cancellation of GST registration was issued. 15. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017. 16. It is clarified that if there is any wrongful availment of ITC from SAI Enterprises and Mahadev Enterprises or any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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