2026 (7) TMI 713

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....f Goods and Services Tax Registration of the petitioner dated 22.01.2024 was passed on a ground alien to the show cause notice issued by respondent No.1 on 08.08.2023 in Form GST REG-17. For proper appreciation, the contents of the show cause notice and the order of cancellation are extracted hereunder: "FORM GST REG-17 [See Rule 22(1)/sub-rule (2A) of rule 21A] Reference No: ZA3608230199639 Date: 08.08.2023 To Registration Number (GSTIN/Unique ID): 36AQBPA9817C1Z7 Mohd Ahmed Ali PLOT NO.70, GROUND FLOOR, JALPALLY, BALAPUR MANDAL, Hyderabad, Ranga Reddy, Telangana, 500005 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has....

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....y to the show cause notice has been submitted; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): Section 29(2)(c) - Person, other than paying tax u/s 10, failed to furnish returns for prescribed periods The tax payer have not filed returns from 01 JAN 2023 to till date hence GSTN is liable to cancellation The effective date of cancellation of your registration is 01/01/2023. 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 subsection (1) of section 39 of the CGST Act, ....