2024 (12) TMI 727

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.... For the Respondent : Nimai Dass, ACSC ORDER 1. This writ petition is directed against order dated 15.3.2024 passed by the respondents whereby GST registration of the petitioner has been cancelled. 2. It is inter-alia indicated that petitioner is registered under the Goods and Service Tax Act, 2017 ('Act, 2017') having GSTIN No.09EZRPS4978B1Z1. A show cause notice was issued to ....

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....made that the petitioner is registered under the Composition Scheme and is required to file one quarterly return (GSTR 4) and one annual return (GSTR 9A), however, the show cause notice issued to the petitioner, pertained to non filing of return for a continuous period of six months, which is not applicable to the case of the petitioner. However, the order of cancellation indicated the status of t....

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....issued under wrong impression by treating the petitioner as person other than covered under Section 10 of the Act, 2017, the same deserves to be quashed and set aside. 8. Learned counsel for the respondents made submissions that nowhere in the petition any averment pertaining to the status of the petitioner as registered under Section 10 of the Act, 2017 has been made. However, it is not denied....