2023 (12) TMI 1095

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....fter 'the impugned SCN'), whereby the respondents had proposed to cancel the petitioner's GST registration for the following reasons: "1. Letter received from Deputy Commissioner, (A.E)vide letter no. 13553 dt 16.09.2022." 4. The petitioner was called upon to file the reply within seven working days from the date of service of the impugned SCN and was also directed to appear before the Proper Officer on 27.09.2022. Additionally, the petitioner's GST registration was suspended with effect from the date of the impugned SCN. 5. The petitioner's GST registration was, thereafter, cancelled by an order dated 11.07.2023 (hereafter 'impugned order'), with retrospective effect from 30.11.2020. The reasons for the cancellation as set out in the ....

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....ferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25. Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, wher....