2024 (5) TMI 1380

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.... effect from 01.07.2017 and also impugns Show Cause Notice dated 13.01.2021. 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. Petitioner is a Hindu Undivided Family (HUF) and possessed GST Registration bearing number 07AAEHK4901N1Z3 under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Petitioner submitted an application dated 06.05.2019 seeking cancellation of GST Registration on the ground of closure of business. 5. Pursuant to the said application, Notice dated 16.03.2020 was issued to the petitioner seeking additional information and documents relating to the application for....

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..... However, the said order in itself is contradictory. The order states "reference to your reply dated 22/01/2021 in response to the notice to show cause dated 13/01/2021" and the reason stated for cancellation is "Whereas no reply to notice to show cause has been submitted". The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 9. It may be noted that in the impugned order of cancellation, in the column of dues at the bottom there is 'zero' amount stated to be due against the petitioner and the table shows nil demand. 10. As per the petitioner, the then Karta i.e.....