2024 (3) TMI 332

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....of registration dated 10.06.2022 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 18.11.2021. 2. Issue notice. Notice is accepted by learned counsel for Respondents. With the consent of parties, the petition is taken up for final disposal. 3. By Show Cause Notice dated 18.11.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - "Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payments becomes due." 4. Petitioner was engaged in business ....

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....ence to your reply dated 06.05.2022 in response to the notice to show cause dated 18.11.2021" 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. 9. In our view, order dated 10.06.2022 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. The Show Cause Notice and the impugned order are also bereft of any details and accordingly the same cannot be sustai....