TaxTMI 
TaxTMI 
2024 (12) TMI 727
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....on 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 the petitioner dated 6.2.2024 for cancellation of the registration on the ....
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....uired 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 the petitioner as person, other than paying tax under Section 10 having been fa....
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....d 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 that the order passed is non speaking. 9. In the circumstances of the case wherein, ....