2022 (12) TMI 857

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in exercise of the power under Section 29 of CGST Act as well as order dated 29.11.2022 where the appeal preferred by the petitioner has been dismissed. 3. It has been submitted by learned counsel for petitioner that petitioner is registered with GST authorities and is invovled in the business of man power supply. It is submitted that petitioner was served with a show cause notice dated 02.12.2021 wherein it was stated that petitioner has not furnished his return for a contentious period of six months under Section 39 of the Central Goods and Services Tax Act and was called upon to file the reply within 30 days as to why his registration be not cancelled. 4. It is stated that petitioner could not furnish reply to the show cause notice....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce to your reply dated 02/01/2022 in response to the notice to show cause dated 02/12/2021 Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. In absence of any reply of the notice, the registration is cancelled. The effective date of cancellation of your registration is 03/01/2022. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis 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....