2024 (4) TMI 416

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....ness of trading in metals and possessed GST Registration. 3. Petitioner had submitted an application seeking cancellation of GST Registration dated 07.01.2020 on the ground of closure of business. 4. Pursuant to the said application, Show Cause Notice dated 24.02.2021 was given to the petitioner seeking additional information and documents relating to application for cancellation of registration. Petitioner had filed a response the said Notice, however, the said application was rejected. 5. Thereafter, impugned Show Cause Notice dated 06.04.2021 was issued to the Petitioner seeking to cancel its registration. The notice states "Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, ....

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....said application, Petitioner was issued a Show Cause Notice dated 19.07.2021 for rejection of application for revocation of cancellation of registration. It merely stated "The reasons entered for revocation of cancellation is not appropriate." 10. Thereafter, Petitioner filed a detailed reply, however, the same was not considered by the Proper Officer. Vide order dated 18.08.2021, the application for revocation was rejected on the ground that "reply was not satisfactory". 11. As per Petitioner, he had filed an appeal against order dated 18.08.2021. The said appeal was dismissed solely on the ground that the Petitioner failed to appear during the proceedings. 12. Learned counsel for Petitioner submits that Petitioner is no longer contin....