2025 (11) TMI 1687

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctor-1, Uttar Pradesh cancelling the petitioner's registration. 3. Earlier the petitioner was issued show cause notice by said authority dated 08.10.2025. For ready reference that notice is extracted below:- FORM GST REG -17 [(See Rule 22(1)] Reference No.:1ZA0910250544250 Date: 08/10/2025 To Registration Number (GSTIN/UIN) 09AAQHA9161E1Z2 Anul Kumar Jaiswal HUF O. Girdhari Lal, Main Road Bhadohi, Bhadohi, UP, India, Bhadohi, Bhadohi, Uttar Pradesh-221401 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is ilable to be cancelled for the following reasons: 1. Other....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....366;ंक 12.07.2025 को करापवंचन में लिप्त होने के कारण की गयी है तथा जैसा कि पूर्व में ASMT-10 के रूप में दिनांक 23.09.2025 को प्रेषित नोटिस में उल्लिखित है कि आ&#2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;हायक आयुक्त राज्य कर खण्ड-1 भदोही। 4. The petitioner submitted a detailed reply dated 15.10.2025. Briefly, it may be noted that the petitioner explained that the survey was conducted by the DGGI (an authority under the CGST Act, 2017). It was further pointed out that the said proceeding was pending. The petitioner was cooperating in the same. Therefore, he prayed the proceeding be dropped pending the action by DGGI. 5. By means of the impugned order, after taking note of the reply submitted by the petitioner, respondent no.2 has observed that reply is 'not satisfactor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of cancellation of your registration is 08/10/2025. 2. Kindly refer to the supportive document(s) attached for case specific details:- Not Applicable 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and oth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r at that. Accordingly, the impugned order is set-aside. With respect to the proceeding that may be continued or conducted pursuant to the show cause notice dated 08.10.2025 we provide as below:- (i) Let this order be communicated to the Commissioner, Commercial Tax, Uttar Pradesh within one week along with a copy this petition, by the learned standing counsel. (ii) The Commissioner, Commercial Tax, Uttar Pradesh may first issue appropriate order to transfer the cancellation proceeding to an officer well informed in law, who may conduct and conclude the proceeding strictly in accordance with law. (iii) The Commissioner, Commercial Tax, Uttar Pradesh may take notice of this occurrence and issue appropriate administ....