2024 (11) TMI 907

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....ned 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 cancellation as provided under Section 30 of t....

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....visions 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 the learned counsel for the respondents submits that it must be read alongwith the show cause notice, we are not prepared to accept this argument. The order of cancellation of registration affects the person's right t....

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....on 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; or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard: Provided further that during pendency of the ....