2024 (5) TMI 602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 12.01.2021. 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 engaged in the business of manufacturing and trading of cable wires and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Show Cause Notice dated 12.01.2021 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states "Any taxpayer other than composition taxpayer has not f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be due against the petitioner and the table shows nil demand. 8. As per the petitioner, due to operational and cash flow issues, Petitioner closed down business operations in October 2019. The same led to non-filling of GST returns, however, all returns have been filed till October 2019. 9. Learned counsel for petitioner submits that petitioner is no longer interested in continuing business and has closed down all business activities. 10. We notice that the Show Cause Notice and the impugned order are also bereft of any details. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. Accordingly, the same cannot be sustained. 11. In terms of Section 29(2) of the Act, the proper officer....