TaxTMI 
TaxTMI 
TaxTMI 
2025 (5) TMI 995
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Gupta, Adv. for GNCTD. PRATHIBA M. SINGH, (ORAL) 1. This hearing has been done through hybrid mode. 2. The present Petition has been filed by the Petitioner-Garg Candle Works under Article 226 and 227 of the Constitution of India inter alia seeking to set aside the order dated 6th September, 2024 (hereinafter 'impugned order') vide which the Petitioner's GST registration was cancelled. 3. The....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... GSTR-1/3B You are directed to submit your reply by 23/06/2023 If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice/reminder will be issued in this matter" 4. No reply was submitted to the said notice, as the Petitioner contends that he was unaware of its issuance, having already applied for cancellation of the registr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... dated 14th May, 2024 (hereinafter 'impugned SCN') was issued by the Respondent-GST Department as to why the Petitioner's registration should not be cancelled. Surprisingly, this was issued a year after the Petitioner's application for cancellation of registration. The grounds for SCN were as under: "Whereas on the basis of information which has come to my notice, it appears that your registrati....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., the registration was cancelled by the impugned order with retrospective effect from 1st July, 2017. 6. A perusal of the impugned SCN would show that the main reason for cancellation retrospectively is the failure to furnish returns for a period of six months. The Petitioner obviously could not have filed returns for six months as the Petitioner had already applied for cancellation of the GST re....