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TMI Blog2024 (8) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... etition seeking several reliefs. The prayers made in this petition are set out below: "a. Issue writ in the nature of mandamus or any other appropriate writ, order or direction to the Respondents to cancel the Registration Certificate of the Petitioner w.e.f. 01.10.2022. b. Issue writ in the nature of mandamus or any other appropriate writ, order or direction setting aside the impugned Notice dated 13.12.2022. c. Issue writ in the nature of mandamus or any other appropriate writ, order or direction setting aside the impugned Order dated 16.01.2023. d. Issue writ in the nature of mandamus or any other appropriate writ, order or direction setting aside the impugned Show Cause Notice for Cancellation of Registration dated 10.02.2023. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the registration with effect from 28.11.2019. 5. The petitioner filed an application dated 09.10.2022 for cancellation of its GST registration with effect from 01.10.2022. However, it is conceded that the said application was uploaded on the GST portal on 01.12.2022. Pursuant to the said application, the respondents issued a notice dated 13.12.2022, inter alia, stating that the petitioner's application was examined and the proper officer was not satisfied with the same. The reason stated for being dissatisfied are reproduced below: "Cancellation Details-Others (Please specify) - PLEASE SUBMIT RECONCILIATION TAX DUE (GSTR1) AND TAX PAID (GSTR3B), DETAILS OF LATE PAYMENT THROUGH CASH, IF ANY, RECONCILIATION OF ITC AVAILABLE AS PER GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter the impugned cancellation order). 9. The petitioner applied for revocation of the impugned cancellation order by filing an application dated 31.10.2023. The petitioner also sought condonation of delay in filing the revocation application, which was allowed by an order dated 14.02.2024. 10. Thereafter on 27.02.2024, the proper officer issued the impugned SCN dated 27.02.2024 calling upon the petitioner to show cause why its revocation of cancellation of registration application not be rejected. The reasons for the same, as set out in the said SCN, are reproduced below: "Reason for revocation of cancellation - Others (Please specify) - Please submit KYC documents along with Rent Agreement and NOC from Land lord. NOC from ANti Evas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or recovery of dues from the taxpayer. 16. Considering that the petitioner has stopped carrying on its business, the petitioner's application for cancellation of his GST registration is required to be allowed. However, the petitioner is required to furnish the documents evidencing its address for future correspondence and KYC documents, to the satisfaction of the proper officer. 17. In view of the above, we consider it apposite to direct the proper officer to reconsider the petitioner's application for cancellation of its GST registration with effect from 01.10.2022. 18. The petitioner shall, within a period of two weeks from date, furnish documents evidencing its future correspondence address as well as KYC documents. The proper officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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