2024 (5) TMI 1307

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.... petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 27.04.2023. 2. Petitioner was engaged in the business of wholesale and trading of various products and possessed GST Registration bearing number 07AJSPY6068K1Z under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. Show Cause Notice dated 27.04.2023 was issued to the Petitioner seeking to cancel its registration. The notice stated, "Issues any invoice or bill without Act, or the rules made thereunder refund of tax. supply of goods and/or services in violation of the provisions of this leading to wrongful availment or utilization of input tax credit." Said Show Cause Notice does not put the....

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.... a reply dated 20.07.2023 to the said Show Cause Notice. 7. Thereafter, vide order dated 18.08.2023, the application for revocation of cancellation was rejected on the ground that "Reason for revocation of cancellation - Others (Please specify) - You have availed ITC from SAI Enterprises and Mahadev Enterprises." 8. As per the Petitioner, all GST returns for the period till March 2023 have been filed. 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 bereft of any details. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancell....