2024 (2) TMI 944

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....d 13.01.2021, 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". 3. Petitioner was working in the name of M/S Dashmesh Wires and Cables (India), at B-11/3C, Jhilmil Industrial Area, East Delhi, Delhi 110095 which is a proprietorship Firm which is run by Sh. Uttam Singh and engaged in manufacturing of cooper wire and cables. Petitioner claims to have been regularly filing GST returns with the Department and properly claimed input tax credit (ITC) as shown in the Designated Web-site of the GST Portal. 4. Petitioner claims to have closed down his business activities and va....

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.....07.2017. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 9. Neither the show cause notice nor the order spell out the reasons for cancellation. In fact, in our view, order dated 29.01.2021 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 10. Records clearly demonstrates that petitioner had submitted an application seeking cancellation of the GST registration on 03.04.2020 and thereafter, vide show cause notice dated 13.01.2021, the registration of the petitioner....