2024 (3) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2017. Petitioner also impugns Show Cause Notice dated 12.09.2020. 2. Vide Show Cause Notice dated 12.09.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "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 Laxmi industries and was engaged in the wholesale business of trading and manufacturing of copper and possessed GST registration. Petitioner submitted an application seeking Cancellation of Registration Certificate on 16.05.2019. 4. Pursuant to the said application, notice was issued by the respondent on 17.03.2020 seeking additional information and documents relating....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce to show cause dated 12.09.2020" and the reason stated for the cancellation is "whereas no reply to notice show cause has been submitted". The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. 8. As per the petitioner, said business was managed by the husband of the Petitioner, who expired on 25.02.2019 due to serious ailments. Due to the death of her husband, petitioner could not continue business and applied for cancellation of GST registration and was unable to file returns from April 2019 onwards. 9. Learned counsel for the petitioner submits that the petitioner is no longer interested in continuing the business and the business has been discontinued. 10. The show cau....