TaxTMI 
TaxTMI 
2022 (11) TMI 677
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....legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 15129/2022 2. This writ petition is inter alia, directed against the order-in-appeal dated 09.09.2022. 3. In sum, via the aforesaid order, the appeal preferred by the petitioner against the order cancelling its GST Registration was dismissed on the ground that it was time-barred. 4. Mr Puneet Agarwal, who appears on behalf of the petitioner, says that both the show cause notice dated 01.10.2021 [see Annexure P/7] and the order cancelling the petitioner's registration dated 28.12.2021 [see Annexure P/9] were not embedded with the requisite jurisdictional facts. In this connection, our attention has been drawn to both the aforementioned s....
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....ggering cancellation of the registration. 9. We may note that the show-cause notice dated 01.10.2021, to say the very least, in parts, is incomprehensible. This is evident from a plain reading of the show-cause notice, extracted below: "Reference Number: ZA0710210016283 Date: 01/10/2021 To Registration Number (GSTIN/Unique ID): 07AKCPB3186C1ZO DEEPAK BANSAL 201/8, SUSHMA TOWER,CENTRAL MARKET, DBLOCK, PRASHANT VIHAR, North West Delhi, Delhi,110085 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. return....
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....as been submitted; The effective date of cancellation of your registration is 11/07/2017 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and as is thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before 07/01/2022 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 ....
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....indicates that no reply to the show-cause notice was submitted by the petitioner. 14.2. As is obvious, order cancelling the registration i.e., the order dated 28.12.2021 is a cut and paste job. There has been no application of mind either while framing the show-cause notice or while passing the order of cancellation of registration. 15. We may also note that the order of cancellation is made effective retrospectively i.e., from 11.07.2017, whereas, the aforementioned show-cause notice, contains no such proposal. Therefore, clearly, the order cancelling the registration is beyond what was proposed in the show-cause notice (if otherwise, one were to treat it as a show-cause notice which is comprehensible). 16. We may observe that the....