2025 (9) TMI 1525

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 6th September 2024 passed by the Sales Tax Officer Class II/AVATO, Ward-82, GST Department (hereinafter 'impugned order'). 3. The impugned order has been passed cancelling GST registration of the Petitioner, retrospectively, with effect from 1st July, 2017. 4. The brief facts of the case are that, the Petitioner was granted GST registration with effect from 1st July, 2017, and filed its last GST returns in June, 2022. After filing the returns, Petitioner applied for cancellation of GST registration on 22nd July, 2022. Thereafter, no order was passed. However, a Show Cause Notice was issued on 27th May, 2024 by the Sales Tax Officer, Class II/AVATO, Ward-82, GST Department (hereinafter 'SCN-1'), seeking additional information. The i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s: 1. returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017 Observations Failure to furnish returns for a continuous period of six months You are hereby directed to furnish a reply to the notice within thirty days from the date of service of this notice. You are hereby directed to appear before the undersigned on 09-07-2024 at 11:00 lf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits . Please note that your registration stands suspended with effect from 11/06/2024" 6. Thereafter, no reply was ....