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TMI Blog2020 (11) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... ner changed his mind subsequently, and sought to insert a new reason in place of the old one, for the communication produced by the petitioner as Ext.P2 would clearly suggest that steps were taken by the petitioner almost immediately after the receipt of the order of cancellation of registration to make the correction as aforesaid. The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to 'transfer of business on account amalgamation, merger, demerger, sales,leased or otherwise' and issue a fresh order of cancellation of registration - the 1st respondent is directed to adopt a suitable procedure and issue the fresh order of cancellation of registration as indicated above to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is therefore that the petitioner has approached this Court through the present writ petition, impugning the said communication of the respondent. 2. Through a statement filed on behalf of the respondents 1 and 2, it is stated that as per the provisions of Section 30 of the CGST Act, revocation is possible only in cases where the proper officer cancels the registration on his own motion and revocation is not provided when the party had himself applied for cancellation under Section 29 by citing a wrong reason for cancellation. It is further stated that the petitioner ought to make a fresh request to revoke the cancellation and restore the GSTIN that was cancelled on the grounds of closure/discontinuance of business, and once again canc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 'transfer of business on account amalgamation, merger, demerger, sales,leased or otherwise' and issue a fresh order of cancellation of registration citing the above as a reason for the cancellation. To enable the 1st respondent to do so, I quash Ext.P8 order and direct the 1st respondent to adopt a suitable procedure and issue the fresh order of cancellation of registration as indicated above to the petitioner within a period of one month from the date of receipt of a copy of this judgment. On receipt of the said order of cancellation of registration, it would be open to the petitioner to apply for a transfer of the accumulated input tax credit in favour of the new business entity to which his business was transferred. The wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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