2024 (2) TMI 1364

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.... 1. Petitioner impugns order dated 11.11.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 07.10.2022. 2. Petitioner was the proprietor of M/s Om Sai Gold and possessed GST registration. 3. Record demonstrates that Petitioner had submitted an application seeking Cancellation of Registration Certificate on 11.03.2022. 4. Pursuant to the said application, notice was issued by the respondent on 06.04.2022 seeking additional information and documents relating to application for cancellation of registration stating "Cancellation Details- Others (Please specify)- Please file all pending returns (GSTR-1, GSTR-3B etc) upto the valid....

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.....07.2017. However, there is no material on record to show as to why the registration is sought to be cancelled retrospectively. 9. Learned counsel for the petitioner submitted that the order of cancellation of registration does not comply with the provisions of Rule 26(3) of the Central Goods and Services Tax Act, 2017, which mandates the method of authenticity of all notices, certificates and orders. He submitted that the admitted position, as borne out from the counter affidavit, is that the order was digitally signed by "DS Goods and Services Tax Network-IV". 10. Further, Show Cause Notice dated 07.10.2022 and order dated 11.11.2022 does not put the petitioner to notice that the registration is liable to be cancelled retrospectivel....