2024 (8) TMI 1032

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent to restore the petitioner's Goods and Services Tax (GST) registration. The petitioner also impugns the order dated 16.10.2023 (hereafter the impugned cancellation order) whereby the petitioner's GST registration was cancelled. 4. The petitioner is registered with the Goods and Services Tax Department and assigned the Goods and Services Tax Identification Number (GSTIN): 07FYEPR3772P1ZI with effect from 24.09.2022. 5. The Proper Officer has issued the show cause notice dated 26.09.2023 (hereafter the SCN) and called upon the petitioner to show cause as to why the petitioner's GST registration not be cancelled. The only reason set out in the SCN for proposing to cancel the petitioner's GST registration reads as under:- "Section 29....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the same are: rent agreement; Pan Card; Adhaar Card (front and rear); and electricity bill. 9. Notwithstanding, the petitioner had replied to the SCN, the Proper Officer did not consider the same and has passed the impugned cancellation order cancelling the petitioner's GST registration retrospectively from 25.09.2022. The impugned cancellation order does not address the reply filed by the petitioner. No reasons have been stated in the impugned cancellation order in rejecting the petitioner's reply to the SCN, it merely states that it is in reference to the SCN. 10. The learned counsel for the petitioner also points out that the documents annexed with the letter received from the Office of the Principal Commissioner of GST and Centra....