2026 (5) TMI 1801

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....ancelled in exercise of powers under Section 29 of GST Act as well as appellate order dated 23.12.2025 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that the petitioner was issued a show cause notice proposing to cancel the registration of the petitioner. In the said show cause notice, following was mentioned : "Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Rule 21(d) person violates the provision of rule 10A (Bank details) ..." 4. The petitioner could not come to know of the said show cause notice, as su....

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....y reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25: Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit....