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2023 (3) TMI 679
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.... Through: Mr. Rakesh Kumar, Mr. Subhash Chandra Gupta, Parveen Kumar Gambhir and Mr. Shailendra Kr. Verma, For the Respondents Through: Mr. Rajeev Aggarwal, Addl. Standing Counsel with Ms. Shilpa Singh and Ms. Divyanshi Bansal, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 27.12.2021, whereby the petitioner's application for cancellatio....
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....ng reasons: "Basic Details - Others (Please specify) - Please reply ASMT 10 and pay due tax with interest and penalty." 4. The petitioner did not respond to the said communication dated 23.11.2021. Thereafter, by the impugned order dated 27.12.2021, the petitioner's application was rejected. The said impugned order is set out below: "Form GST REG-05 [See Rule9(4)] Reference Numbe....
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....so, ex-facie, erroneous as, admittedly, the petitioner had not filed any reply and therefore there was no question of the concerned officer examining the same. 6. Since the petitioner's business was closed and he had applied for cancellation of his GST registration, he did not file his GST returns for the subsequent period. 7. In view of the above, the respondents issued a show-cause notice ....
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....stainable as it discloses no reason. The show cause notice issued earlier to the petitioner is also cryptic and does not set out any particulars as to why the petitioner's application for registration was proposed to be rejected. 11. In view of the above, the present petition is required to be allowed. The respondents are directed to cancel the petitioner's registration with effect from 31.07.2....