2024 (4) TMI 520

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....ct from 01.07.2017. Petitioner also impugns Show Cause Notice 07.01.2020. 2. Vide Show Cause Notice dated 07.01.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons; "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months" 3. Petitioner was the proprietor of Sai Surgicant & Pharmaceutical and possessed GST Registration. 4. Petitioner was issued Show Cause Notice dated 13.02.2019 on the ground that "firm not found functioning at the time inspection". Pursuant to the said show cause notice the GST Registration of the petitioner was cancelled vide order dated 23.02.2019 on the ground "whereas no reply to notice to....

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....spective date. 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. 8. Learned counsel for Petitioner submits that Petitioner is no longer continuing business and the business activities of the Petitioner have been closed down. He further submits that due to Petitioner has filed all returns till April 2019 and due to ill health Petitioner was unable to inform the department about the closure of business. 9. We notice that Show Cause Notice and the impugned order are also 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 cancellation. 10. ....