9911796707
TMI Blog2024 (9) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax (GST) registration in terms of the order dated 05.04.2021 (hereafter the impugned cancellation order). The impugned cancellation order was issued pursuant to the Show Cause Notice dated 26.03.2021 (hereafter the SCN). 4. The only reason set out in the SCN reads as under:- "Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax." 5. The petitioner was called upon to furnish a reply to the SCN within a period of seven working days from the date of service of the SCN. The petitioner was also put to notice that if it fails to appear for a personal hearing on the appoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice dated 29.12.2021 within the time specified therein. 8. The petitioner appealed against the impugned cancellation order under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). However, the said appeal was also rejected on the ground that the petitioner did not appear pursuant to the notice served to the petitioner through the GST portal. 9. It is contended by the learned counsel for the petitioner that the petitioner did not access the portal as his GST was suspended in terms of the SCN on 26.03.2021. 10. The petitioner once again filed an application seeking revocation of the impugned cancellation order. Once again, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the CGST Act/DGST Act or the Central Goods and Services Tax Rules, 2017/ Delhi Goods and Services Tax Rules, 2017 leading to wrongful availment or utilization of input tax credit or refund of tax. The SCN is bereft of any particulars, which would provide any clue to the taxpayer as to the reasons for cancellation of the petitioner's GST registration. The SCN also did not specify any venue, date or time for the petitioner to appear for the personal hearing. It is also material to note that although, the SCN did not propose any action for retrospectively cancelling the petitioner's GST registration, the impugned cancellation order cancelled the petitioner's GST registration from the date when it was granted, that is, with eff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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