2024 (8) TMI 576

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....ereby the petitioner was called upon to show cause as to why its Goods and Services Tax (GST) registration should not be cancelled. In addition, the petitioner also impugns an order dated 24.11.2023 (hereafter the impugned cancellation order), whereby the petitioner's GST registration was cancelled with retrospective effect from 03.04.2023. 2. The appellant filed an appeal against the impugned cancellation order before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). However, the same was dismissed by an order dated 30.05.2024 (hereafter the impugned order). 3. Although, the petitioner has the remedy of an ap....

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....t 03.04.2023. 9. The impugned SCN does not contain any details of the allegations against the petitioner; it merely refers to Rule 21 (g) (presumably of the CGST Rules) and states that the person violates the provisions of Rule 86B. Rule 21 (g) of the CGST Rules pertains to the issuance of invoices without supply of goods. Thus, it appears that the petitioner's GST registration was proposed to be cancelled on an allegation that it had issued invoices without supply of goods. However, the impugned SCN neither provides the details of invoices that are allegedly not covered by supply of goods, nor provides any clue as to transaction alleged to be in violation of the aforesaid rule. 10. It is well settled that a show cause notice must clearly....

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....y deposit any demand/dues/liability arising out of the activities of selling dealers. 16. The learned counsel for the petitioner submits that in case it is found that the petitioner had availed any Input Tax Credit in respect of the supplies and the suppliers had not paid the tax, it would deposit the amount of dues. 17. Insofar as the allegation that the petitioner was not found at the principal place of business is concerned, the impugned order mentions that the Ward Officer had placed on record the Field Visit Report wherein it was mentioned that the firm was found existing and functioning at the mentioned address and the tax payer had submitted an undertaking that no invoice has been raised during the suspension of the GST registratio....