2024 (1) TMI 1209

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....issed solely on the ground of limitation. 2. Petitioner filed the appeal impugning order of cancellation of registration dated 08.07.2021 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 10.07.2017 Petitioner also impugns order dated 05.11.2020 and 28.06.2021, whereby the application for cancellation of GST registration was rejected. Petitioner also impugns Show Cause Notice dated 29.06.2021. 3. Vide Show Cause Notice dated 29.06.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons :- "Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months" 4. Petitioner, a Partnersh....

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....n "whereas no reply to notice to show cause has been submitted". It seeks to cancel the registration with retrospective effect from 10.07.2017. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 10. The Show Cause Notice dated 29.06.2021 also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. 11. Records clearly demonstrate that the Petitioner had submitted an application seeking cancellation of the GST registration on 25.07.2020 and 22.12.2020 and thereafter, vide order dated 08.07.2021, the registration of the Pet....