2024 (3) TMI 323

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....celled retrospectively with effect from 07.07.2017. Petitioner also impugns show cause notice dated 30.06.2021. 2. Vide show cause notice dated 30.06.2021 petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "The firm has made purchases from suspicious firms" 3. Petitioner was engaged in a business of supply of goods such as Polishes, Creams for footwear furniture, floors, glass or metal and baby's garments & clothing accessories and possessed GST registration 4. Records clearly demonstrate that the Petitioner had submitted an application seeking cancellation of GST registration on 28.09.2019. 5. Pursuant to the said application, the taxpayer after a gap of 9 months was i....

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....fy 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. Learned Counsel for the petitioner submitted that the petitioner does not wishes to continue business and has closed all business activities. 11. Per Contra learned counsel for the respondent submitted that proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 have already been initiated against the petitioner and the same are pending. 12. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registrati....