2024 (4) TMI 996

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.... from 01.07.2017 and also impugns Show Cause Notice dated 02.09.2021. 2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for  final disposal today. 3. Vide Show Cause Notice dated 02.09.2021, 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" 4. Petitioner was engaged in the business of trading mobile phones and tablets and possessed GST Registration under the Central Goods  and Services Tax Act, 2017 (hereinafter referred to as the Act). 5. Show Cause Notice dated 02.09.2021 was issued ....

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....cellation of registration is 01.07.2017 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 9. It may be noted that 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. Learned counsel for Petitioner submits that on account of financial constraints, Petitioner is no longer continuing the business. The business activities of the Petitioner have been closed down since 31.03.2021. He further submits that Petitioner has filed all returns till March 2021. 11. We notice that Show Cause Notice and the impu....