2024 (1) TMI 232

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Pulkit Verma & Mr. Peyush Purthi, Advs. For the Respondent Through: Mr. Atul Tripathi & Mr. V.K. Atri, Advs. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an order dated 27.09.2022 (hereafter 'the impugned order') whereby the petitioner's GST registration was cancelled with effect from the date that it was granted, that is, with effect from 19.10.2020. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST registration. 4. Thereafter, on 01.12.2021, the petitioner once again applied for cancellation of its GST registration with effect from 15.11.2021. The petitioner claims that it has filed its returns till 31.12.2021. 5. The petitioner's application for GST registration was rejected once again. However, the respondent issued a show cause notice dated 10.08.2022 (hereafter 'the SCN') propos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the present case, the sole ground for cancelling the petitioner's GST registration is that it has not filed its return for a continuous period of six months. Absent anything more, this would not be sufficient ground to cancel the petitioner's registration even for the period during which the petitioner had filed its returns. Non-filing of returns for a period of six months or more cannot lead to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... registration with retrospective effect. 10. In the present case, it is also important to note that the SCN did not indicate that the petitioner's GST registration was proposed to be cancelled with retrospective effect. Thus, the petitioner had no effective opportunity to contest the retrospective cancellation of its GST registration. 11. The petitioner has stopped carrying on its business w....