2024 (8) TMI 898

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....3. The petitioner has filed the present petition seeking several reliefs. The prayers made in this petition are set out below: "a. Issue writ in the nature of mandamus or any other appropriate writ, order or direction to the Respondents to cancel the Registration Certificate of the Petitioner w.e.f. 01.10.2022. b. Issue writ in the nature of mandamus or any other appropriate writ, order or direction setting aside the impugned Notice dated 13.12.2022. c. Issue writ in the nature of mandamus or any other appropriate writ, order or direction setting aside the impugned Order dated 16.01.2023. d. Issue writ in the nature of mandamus or any other appropriate writ, order or direction setting aside the impugned S....

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.... on record, however, learned counsel appearing for the petitioner submits that the petitioner obtained the registration with effect from 28.11.2019. 5. The petitioner filed an application dated 09.10.2022 for cancellation of its GST registration with effect from 01.10.2022. However, it is conceded that the said application was uploaded on the GST portal on 01.12.2022. Pursuant to the said application, the respondents issued a notice dated 13.12.2022, inter alia, stating that the petitioner's application was examined and the proper officer was not satisfied with the same. The reason stated for being dissatisfied are reproduced below: "Cancellation Details-Others (Please specify) - PLEASE SUBMIT RECONCILIATION TAX DUE (GSTR1) AND ....

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....gned SCN dated 10.02.2023 and the petitioner's GST registration was thereafter cancelled by an order dated 27.05.2023 (hereafter the impugned cancellation order). 9. The petitioner applied for revocation of the impugned cancellation order by filing an application dated 31.10.2023. The petitioner also sought condonation of delay in filing the revocation application, which was allowed by an order dated 14.02.2024. 10. Thereafter on 27.02.2024, the proper officer issued the impugned SCN dated 27.02.2024 calling upon the petitioner to show cause why its revocation of cancellation of registration application not be rejected. The reasons for the same, as set out in the said SCN, are reproduced below: "Reason for revocation of cance....