TaxTMI 
TaxTMI 
2024 (10) TMI 1324
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....08.2024 and the respective orders dated 25.05.2024 and 27.08.2024. 2. The petitioner is the proprietor of M/s Maha Kuber Garments, having principal place of business at Raghubar Pura, Gandhi Nagar, Delhi. The petitioner was registered under the Goods and Service Tax law. 3. In order to conduct enquiry in relation to non genuine tax-payers, as a part of special drive for verification of GSTINs, the officers of Anti Evasion, CGST visited the premises of the petitioner. During such visit at the registered address, petitioner was found non-existent. 4. A Show Cause Notice in Form GST REG-17 dated 06.02.2024 was issued, whereby the petitioner was asked to show cause why its GST registration should not be cancelled. The SCN stood framed ....
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.... This has reference to show cause notice issued dated 06/02/2024. The effective date of cancellation of your registration is 02/09/2017. 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are det....
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....ld be given to the noticee with sufficient interval of time so that the noticee may avail the opportunity of being heard. The relevant extract of said circular is reproduced herein below: "14.3 Personal Hearing: After having given a fair opportunity to the noticee for replying to the show cause notice, the adjudicating authority may proceed to fix a date and time for personal hearing in the case and request the assessee to appear before him for a personal hearing by himself or through an authorised representative. At least three opportunities of personal hearing should be given with sufficient interval of time so that the noticee may avail opportunity of being heard. Separate communications should be made to the noticee for each op....
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....issue in the case of Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. [W.P.C 8061/2024 dated 25 September 2024], we had held as under: "5. As is manifest from a reading of Section 29, clauses (a) to (e) of Section 29 (2) constitute independent limbs on the basis of which a registration may warrant cancellation. While the provision does enable the respondents to cancel that registration with retrospective effect, the mere existence or conferral of that power would not justify a revocation of registration. The order under Section 29 (2) must itself reflect the reasons which may have weighed upon the respondents to cancel registration with retrospective effect. Given the deleterious consequence....
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.... raised against the petitioner vide SCN No. 70/2024-25 dated 03.08.2024 is due and payable by the petitioner. 14. In response to the show cause notice, petitioner filed reply dated 16.08.2024. Notwithstanding such reply, the application for revocation for cancellation of registration was rejected. The impugned order dated 27.08.2024 is reproduced below: "Order of Rejection of Application for Revocation of Cancellation This has reference to your reply filed vide ARN AA0707240172891 dated 08/07/2024. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. Reason for revocation of cancellation-Others (Please specify)-kindly deposit the demand penalty of Rs. 2438232/- ....
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....ion under which SCN is being issued 122 5. SCN Reference No. ZD070824012347F 6. SCN Date 03/08/2024 (a) Brief facts of the Case: AS PER SCN NO 70 DATED 03 08 2024 ALREADY SENT ON REGISTERED E MAIL ID OF THE TAXPAYER (b) Grounds: Sl.No. Grounds Description of grounds 1. 122 (1) (ii): Issues invoice without supply in violation Act/Rules AS PER SCN NO. 70/2024-25 DATED 03.08.2024 ALREADY SENT ON REGISTERED E-MAIL ID OF THE TAXPAYER 2. 122 (1) (vii) Takes or utilises ITC without actual receipt of goods/services AS PER SCN NO. 70/2024-25 DATED 03.08.2024 ALREADY SENT ON REGISTERED E-MAIL ID OF THE TAXPAYER 16. Till date, SCN No. 70/2024-25 dated 03.08.2024 is pending adjudicat....