2026 (7) TMI 1111

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....rder of cancellation of Goods and Services Tax Registration, dated 04.08.2025 is passed on a ground alien to the show cause notice issued by respondent No.1 on 17.07.2025 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)] Reference No: ZA360725129265E Date: 17.07.2025 To Registration Number (GSTIN/UIN): 36AQEPA8865H1ZO ADIL MALIK, Plot No.31, Waris Colony, Hyderabad, Ranga Reddy, Telangana, 500035. Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registrat....

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.... Name: ADIL MALIK Address: Plot No.31, Waris Colony, Hyderabad, Rangareddy, Telangana, 500035. GSTIN/UIN: 36AQEPA8865H1ZO Application Reference Number (ARN): AA3607250293917 Date: Order for Cancellation of Registration This has reference to show cause notice issued dated 17/07/2025. Whereas reply to the show cause notice has been submitted vide ARN NOT AVAILABLE; and whereas the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): 1. Section 29(2)(e)-registration obtained by means of fraud, willful misstatement or su....

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....re 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 other dues are determined before or after the date of cancellation. Place: CBIC Date: 04/08/2025. Srinivas Addla Superintendent SAROORNAGAR" 3. Learned counsel for the petitioner has taken other grounds also which have been contested by the learned Senior Standing Counsel for CBIC who has also filed a counter affidavit. 4. However, upon hearing learned counsel for the parties....