TaxTMI 
TaxTMI 
2024 (10) TMI 610
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....ion under Article 226 of the Constitution of India challenges an order dated 20 February 2024 and an order dated 9 May 2024, whereby the voluntary application for cancellation of registration accepted by the Central Goods and Services Tax (CGST) Authority was revoked, and thereafter, registration was cancelled with effect from 27 June 2020. Brief facts:- 3. On 28 June 2021, the CGST Authority issued a registration certificate to Respondents in Form GST REG-06. On 9 May 2023, the Petitioner voluntarily applied to cancel the registration in Form GST REG-16. Pursuant to this application, the CGST Authorities cancelled the petitioner's registration effective 8 May 2023. 4. On 20 February 2024, the CGST Authority sent an email to the Pet....
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..... The said letter also records that the Petitioner did not respond to the show cause notice dated 26 February 2024 in spite of the opportunity of a personal hearing being given. Alongwith said letter, communication of the State GST Authorities dated 18 December 2023 was also enclosed. 7. On 23 April 2024, the Petitioner was informed by CGST Authorities to obtain an NOC from the State GST Authorities for revocation of cancellation of registration. On 9 May 2024, an order rejecting application for revocation of cancellation of registration was passed by refusing Petitioner's request for adjournment. 8. It is on the aforesaid backdrop that the present Petitioner is before us. 9. Mr. Sahoo, learned counsel for the Petitioner, submits that th....
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....te that we are adjudicating only the decision-making process of Respondents leading to the revocation of voluntary registration cancellation and then cancelling the registration of Petitioner with retrospective effect. We make it clear that we are not examining the merits of the impugned action but the decision-making process leading to the impugned action. 13. There is no dispute that the Petitioner's application dated 9 May 2023 for voluntary cancellation of registration was accepted by Respondents, and the cancellation was made effective from 8 May 2023. After almost 10 months, without giving any hearing or show cause notice for revocation of the voluntary cancellation of registration, Respondents on 20 February 2024 revoked the cancell....
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....ne 2020. It is also important to note that registration was granted on 28 June 2021, and if that be so, we failed to understand how the registration came to be cancelled retrospectively from 27 June 2020; there is no explanation by Respondents on this. 16. It is also important to note that when on 20 February 2024 for voluntary cancellation of registration was revoked, reference was made to orders received from the Appellate Authority / Higher Authority. However, it was only on 4th April 2024, that communication from the State GST Authority to the Central GST Authority was given to the Petitioner, on the basis of which registration was cancelled. Therefore, even on this count, before the revocation of cancellation of registration, the Peti....