2024 (5) TMI 1040

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....eal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 27.06.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 02.03.2019. 2. Subject petition has been filed by Shri. Zahira Begum, proprietor of M/s S.S Enterprises. Petitioner was engaged in the business of trading of table, kitchen or other household articles and was registered under the Goods and Service Act, 2017 (hereinafter referred to as 'the Act'). 3. Learned counsel for Petitioner submits that the said proprietorship firm was formerly a partnership firm of the husband of the Petitioner and was sub....

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....t stated to be due against the petitioner and the table shows nil demand. 7. As per the Petitioner, she was conducting business and has filed GSTR-1 returns with output Tax liability up to March 2019. However, the Petitioner's business has closed down due to non-availability of funds, ailing ill health of the Petitioner's father-in-law and consequently his demise on 05.07.2022. 8. As per the Petitioner, due to the said reasons and various business expenses like rent, salary of employees etc, Petitioner was unable to continue her business and the business has been closed down since 2019. 9. We notice that the Show Cause Notice and the impugned order are bereft of any details. Neither the Show Cause Notice, nor the order spell ou....