2023 (8) TMI 979

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.... petitioner's appeal against an order dated 02.11.2021 passed by the proper officer cancelling his GST Registration Number, was rejected. 2. The petitioner also impugns an order dated 02.11.2021, whereby his GST Registration was cancelled from retrospective date. In addition, the petitioner prays that directions be issued to respondent no. 1 to rectify the date of cancellation of his GST Registration. 3. The petitioner states that he is aged about 74 years and was engaged in the business of manufacturing and trading in copper wires. The petitioner carried on its business under the name of M/s Virendra Wires. The petitioner was registered in Delhi with the GST Department with effect from 01.07.2017 and was assigned the GST Registration Num....

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.... also does not state any reasons for rejecting the petitioner's application for cancelation of his GST Registration - the space for filling in the reasons is blank. 8. Although the notice dated 04.02.2021 issued earlier stated that respondent no. 1 was not satisfied with the petitioner's application; it did not provide any specific reasons for being so dissatisfied or for proposing rejection of the petitioner's application. The said notice merely called upon the petitioner to provide certain details. It is not in dispute that the concerned officer had no particular information or ground on account of which the petitioner's application for seeking cancellation of the registration was found to be unsatisfactory. 9. It is relevant to note th....

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....rom 20.11.2020. Thus, there is no question of the petitioner being available at the principal place of business after he had ceased to carry on any business. 15. The petitioner is not aggrieved by cancellation of his GST Registration; he is aggrieved because the registration has been cancelled with retrospective effect from 01.07.2017. It is important to note that the show cause notice dated 16.02.2021 calling upon the petitioner to show cause why his GST Registration not be cancelled, did not indicate that the concerned officer had proposed to cancel the same with retrospective effect. The show cause notice also does not indicate that any inquiries were made, which revealed that the petitioner had never existed at his declared place of bu....