2023 (9) TMI 1184

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....cepts notice and states that it is necessary to implead the Jurisdictional Commissioner (Commissioner, CGST, North) in this petition. On an oral request, Commissioner, CGST, North is impleaded as a respondent. The petitioner shall file an amended memo of parties within a period of two working days. 3. Ms. Narain accepts notice on behalf of the respondents, including on behalf of the newly impleaded respondent. With the consent of the parties, the petition has been finally heard. 4. The petitioner has filed the present petition impugning an order (Order-in-Appeal No.140/ADC/Central Tax/Appeals-1/Delhi/2023) dated 23.05.2023 whereby, the petitioner's application for revocation of the cancellation of his GST registration, was rejected. ....

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....oceeded to cancel the petitioner's GST registration by an order dated 03.01.2022 on the ground that the petitioner had not uploaded the bank details as evident from the response form. It is also material to note that the petitioner's GST registration was cancelled with retrospective effect from 06.02.2020. The tabular statement set out in the said order dated 03.01.2022 indicates that no tax or penalty is due from the petitioner. 9. Aggrieved by the same, the petitioner filed an application for revocation of the cancellation order. The petitioner also sent emails, once again, setting out the details of his bank accounts. The petitioner also asserted that the same were uploaded on the GST portal prior to issuance of the show cause notice ....

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.... Rule 22 of CGST Rules, 2017, proper officer had issued show cause notice dated 05.12.2021 to the Appellant proposing cancellation of their registration on the reason "Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". The proper officer vide order dated 03.01.2022 cancelled the registration of the Appellant. 7.3 Now I take up for consideration the plea made by the Appellant for revocation of their cancelled registration; what is to be examined is whether sufficient cause exists for revocation of cancellation of registration. The law permits revocation of cancellation of registration on sufficient cause being show; In the present appeal the appellant has not refuted the rea....

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....eir bank details and also submitted copy of bank cheque for reference. Appeal rejected as discussed in detailed order." 16. The above summary clearly indicates that it was the petitioner's case that he had submitted the bank details and uploaded on the GST portal since the date of registration. The appellant had also attached the screenshots of the GST portal showing the bank details and had submitted a copy of the blank cheque for reference. Notwithstanding the above, the appeal was dismissed on the ground that the petitioner had not contested the reason as to why his registration was cancelled. 17. As stated above, the impugned show notice dated 5.12.2021 fails to disclose the reason for proposing cancellation of the petiti....