TaxTMI 
TaxTMI 
2024 (8) TMI 637
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....cation of the cancellation order dated 27.07.2023 (hereafter the cancellation order) cancelling his Goods and Services Tax (GST) registration under the Central Goods and Services Tax Act, 2017 (hereafter CGST Act), was rejected. 2. The petitioner claims that he is registered with the GST Authorities with effect from 29.12.2022 and was assigned a Goods and Services Tax Identification Number (GSTIN): 07DPPPA2875L1ZE. The petitioner claims that thereafter he carried on his business for a period of over four months. Thereafter, he filed 'NIL' GST returns as there were no transactions. The petitioner claims that there was no default in filing his returns and the same were filed within the stipulated time. 3. The proper officer issued a Show Ca....
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.... found that the building was closed due to a fire incident that had occurred two days prior to that date. 7. Thereafter, the proper officer passed the impugned order rejecting the petitioner's application seeking condonation of delay in filing the revocation application. In the aforesaid circumstances, the petitioner has filed the present petition. 8. The petitioner is not aggrieved by the cancellation of his GST registration as the petitioner claims that he had stopped carrying on his business about four months after he was registered with the GST Authorities. The petitioner is essentially aggrieved by the action of the proper officer to cancel his GST registration ab initio - from the date it was initially granted. 9. A plain reading o....
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....: Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed." 11. Section 29 (2) of the CGST Act empowers the proper officer to cancel a taxpayer's registration, including with retrospective effect, on the grounds as set out in Section 29 (2) of the CGST Act. In the present case, the SCN refers to clause (e) of Section 29 (2) of the CGST Act which provides for cancellation of a taxpayer's GST registration if it is obtained by means of fraud, wilful misstatement or suppression of facts. The SCN merely reproduces the statutory provision. 12. It is apparent that the SCN does not meet the requisite....