2026 (5) TMI 1155

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....7.11.2024, the petitioner's GST registration was cancelled w.e.f. 01.11.2023. The petitioner then availed of the remedy available under Section 30 of the Central Goods and Services Tax Act, 2017 seeking therein revocation of cancellation of its GST registration which was rejected on 24.01.2025. Retrospective cancellation of the petitioner's GST registration is the subject matter of challenge through this petition. 2. Learned counsel for the parties have been heard. 3. Show cause notice dated 28.10.2024 and the order retrospectively cancelling the petitioner's GST registration dated 17.11.2024 are reproduced below for ready reference:- Show Cause Notice for Cancellation of Registration "Reference No.: ZA031024....

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....ted; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to the cancelled for following reason(s): 1. Section 29(2)(c)-Person, other than paying tax u/s 10, failed to furnish returns for prescribed periods Remarks: No reply submitted The effective date of cancellation of your registration is 01/11/2013. 2. Kindly refer to the supportive documents(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. ....

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....ncellation with retrospective effect. Furthermore, it is a basic, accepted and settled principle that concerned authority is enjoined upon to put the assessee to notice of the action which is intended to be taken and reasons or the premise on which such action is sought to be taken. Hon'ble the Supreme Court in ORYX Fisheries Pvt. Ltd. Vs. Union of India and others, 2010(13) SCC 427, has held as under:- "24. It is well settled that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act with an open mind while initiating a show cause proceeding. A show cause proceeding is meant to give the person proceeded against a reasonable opportunity of making his objection against the propo....