2024 (11) TMI 907

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....llation of his registration vide impugned order dated 30.12.2022. According to learned counsel for petitioner, amongst various grounds which have been urged, one of the grounds is that cancellation order does not record any reason whatsoever, as to why the authority considered it appropriate to cancel the registration and the order is completely non-speaking. 2. Learned counsel for respondents would submit that a show cause notice was issued to the petitioner on 08.11.2022 alleging that the petitioner was not submitting his quarterly return. The petitioner did not file reply to the show cause notice. Therefore, the impugned order had to be passed. It is also submitted that though the petitioner could have applied for revocation of cancel....

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.... You are required to pay the following amounts on or before 09/01/2023 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: Rajasthan Date:30/12/2022 PRIYANKA GEHLOT Assistant Commissioner Circle-E, Jodhpur 1, Ward-II Validity unknown Digitally signed by GOODS AND SERVICES TAX NETWORK 07 Date: 2022. 12:30 13:45:51 IST" 4 On the face of it, the order is completely non-speaking. Though....

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.... the registration of a person from such date, including any retrospective date, as he may deem fit, where,-- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under Section 10 has not furnished the return for a financial year beyond three months from the due date of furnishing the said return; or c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous tax period as may be prescribed; or d) any person who has taken voluntary registration under sub- Section (3) of section 25 has not commenced business within six months from the date of registration....

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...., whichever is higher, calculated in such manner as may be prescribed: Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher. (6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed." 5. Since in the present case, the basis for initiating action was non-filing of return, as alleged in the show cause notice, subsection (2) of the Section 29 is applicable. The proper officer ....