2024 (3) TMI 1095

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....so impugns Show Cause Notice dated 08.11.2022. 2. Vide Show Cause Notice dated 08.11.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017." 3. Petitioner was engaged in the business of trading of Garments and ZIP and possessed GST registration. 4. The Show Cause Notice dated 08.11.2022 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states an observation "failure to furnish returns for a continuous period of six months". Said Show Cause Notice required the petitioner to appear on 08.12.202....

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.... he could not file his returns due to major setback in the business due the lockdown period. He further submits that the business of the Petitioner had completely stopped and no income was generated. 8. He further submits that due to closure of his business, he did not open the GSTIN portal and receive the Show Cause Notice. The same was not received by him either by email or by post. Therefore, due to lack of access of the notice, the Petitioner could not file a response to the Show Cause Notice dated 08.11.2022. 9. We notice that the Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cance....