2024 (4) TMI 292

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.... impugns Show Cause Notice dated 07.10.2022. 2. Vide Show Cause Notice dated 07.10.2022, 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. Subject petition has been filed by Sh. Rajat Kapoor, legal heir of Late Sh. Dershan Kapoor, who was the proprietor of M/s Sarv Shakti Enterprises and was registered under the Goods and Service Act, 2017 (hereinafter referred to as 'the Act'). 4. Show Cause Notice dated 07.10.2022 was issued to the Petitioner. Though the notice does not specify any cogent reason, it merely states "returns furnished by you under section 39 of the Cent....

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....On the one hand, the order states that no reply filed and on the other hand refers to a reply dated 07.11.2022, which shows complete non-application of mind, particularly when the Proprietor had passed away and no reply was filed. 8. Further, it may be noted that in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 9. Learned counsel for Petitioner submits that Sh. Dershan Kapoor passed away on 18.11.2021 and the business was closed down and no business was carried out by the legal heirs in the name and style of the proprietorship concern of the deceased. 10. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such....