9911796707
TMI Blog2024 (8) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned SCN); an order dated 24.06.2022 (hereafter the impugned cancellation order) passed pursuant to the impugned SCN, whereby the petitioner's Goods and Services Tax (GST) registration was cancelled; and the order dated 21.04.2023 passed by the Appellate Authority (hereafter the impugned appellate order), whereby the petitioner's appeal against the impugned cancellation order was rejected. The petitioner prays for restoration of its GST registration. 2. The petitioner is an individual and engaged in the business of dealing in aluminium, copper, ferrous, zinc waste and scrap and carries on the said business in the name and style of sole proprietorship concern 'M/s. Shakti Metals'. 3. The petitioner was registered with the GST authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared as his principal place of business being D-174, Mayapuri, Phase-II, New Delhi-110064. He disputed the version that the firm was a non-existent firm and claims that he is carrying on his business activities from the said premises. He further explained that the said property was initially registered in the name of his late father Sh. Gyarsi Lal Sharma which subsequently got registered in the name of his three sons. He claimed that he was also paying rent to his brothers for using the said premises. Additionally, he also furnished receipt of house property tax for the financial year 2021-22. Further he explained that he had been filing 'NIL' annual returns since November, 2021 because no business had taken place on account of his ill heal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner's GST registration was cancelled retrospectively from 12.04.2022 which was one day prior to the date of issuance of the show cause notice dated 13.04.2022. The reasons set out in the impugned cancellation order reads as under: "1. In response of this office letter dated 31.05.2022, a letter, under C.No. DW/GST/AE/PE/GR.10/SUPP./SAMDE & Universal/843/ 2022/9904 dated 20.06.2022 issued by DC (AE) CGST Delhi West, has been received in this office therein mentioned that cancellation of GST registration of M/s Shakti Metal may not be revoked and consequential action may be taken as per directions issued under their letter dated 12.04.2022." 10. It is apparent from the above that the impugned cancellation order was passed p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 15. We find no merit in the said contention. The petitioner in his application dated 27.04.2022 seeking revocation of the order of cancellation - which was subsequently allowed by an order dated 13.05.2022 - had clearly stated that no business activities were being carried out by him on account of him suffering with COVID-19. He had further stated that he was "gradually stable and will continue and carry on further business activities". It is also stated that the petitioner has thereafter filed 'NIL' returns on account of lack of business activity. Undisputedly, the petitioner has a fundamental right to carry on legitimate business and the same cannot be interdicted by cancellation of his GST registration. 16. The petitioner had pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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