2024 (4) TMI 1082

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....n. Petitioner also impugns order dated 04.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 18.08.2021. 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 18.08.2021, petitioner called upon to show 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" 4. Petitioner is engaged in the business of TMT Bars and possessed GST Registration under the Central Goods a....

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....rospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 8. It may be noted that on one hand, the order 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. 9. As per the Petitioner, he was not aware of the notice and orders cancelling GST registration of the Petitioner. 10. 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 Petitioner has filed all returns till August 2021. 11. We notice that the ....