2024 (5) TMI 1377

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....the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 04.10.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 31.07.2017 and also impugns Show Cause Notice dated 19.09.2019. 2. Petitioner was the proprietor of M/s Shri Bankey Bihari Trading Company and possessed GST registration bearing number 07AHKPG4710A1ZY under the Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act'). 3. Show Cause Notice dated 19.09.2019 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 taxpaye....

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....the petitioner and the table shows nil demand. 7. Learned counsel for Petitioner submits that the petitioner is no longer interested in continuing business and has closed down all business activities since February 2019. 8. 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 cancellation. Accordingly, the same cannot be sustained. 9. In terms of Section 29 (2) of the Act, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. Registration cannot be cancelled with retrospec....