2024 (4) TMI 1005

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....o impugns Show Cause Notice dated 01.09.2020. 2. Issue notice. Notice accepted by Learned counsel appearing for Respondent. With the consent of parties, petition is taken up for final disposal today. 3. Petitioner is a private limited company and was engaged in the business of manufacturing of PVC copper wire and also possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Petitioner applied for cancellation of GST registration on 21.05.2019 on the ground of closure of business. 5. Pursuant to the said application, Notice dated 17.03.2020 was issued to the petitioner seeking additional information and documents relating to application for cancellation of registration. The sa....

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....terial 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 the Petitioner submits that on account of ill health of one of the directors Shri Chatar Singh, Petitioner is no longer continuing business and the business activities of the Petitioner have been closed down since 21.05.2019. 11. He further submits that since Petitioner had shut down the business and filed an application for cancellation on 21.05.2019, there would have been an automatic suspens....