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TMI Blog2022 (11) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... There has been no application of mind either while framing the show-cause notice or while passing the order of cancellation of registration. The petitioner neither filed a reply to the show-cause notice nor did it s authorized representative appear before the concerned officer. This litigation could have been avoided if the petitioner had taken the necessary steps to protect its interests - the procrastination on the part of the petitioner got compounded in the appeal being filed well beyond the time prescribed under the Act. The respondents/revenue are requested to return with instructions as to whether, having regard to the fact that the petitioner is a professional chartered accountancy concern, the order cancelling the registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 28.12.2021. 5. Furthermore, it is Mr Puneet Agarwal s contention that the cancelation of registration, perhaps, is predicated, on the following: (i) Firstly, that the returns were not furnished, as required under Section 39 of the Central Goods and Service Tax Act, 2017 [in short, Act ]. (ii) Secondly, outward supply details were furnished in FORM GSTR-1. 6. Besides this, Mr Agarwal submits that insofar as petitioner is concerned, he has filed returns till June 2021. It is averred that the returns which were missing, prior to the issuance of the order dated 28.12.2021 whereby, as noticed above, the petitioner s registration was cancelled, were returns for the months of July, August, September, October and November, 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-1 Observations No 3b filed but R1 has been filed You are hereby directed to furnish a reply to the notice within thirty days from the date of service of this notice. You are hereby directed to appear before the undersigned on 05/10/2021 at 11:00 If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 01/10/2021 Date: 01/10/2021 Ashwani Sales Tax Officer Class II / AVATO Ward 63:Zone 6:Delhi [Emphasis is ours] 10. Similarly, a perusal of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: Date :28/12/2021 Ashwani Sales Tax Officer Class II / AVATO Ward 63 [Emphasis is ours] 11. A plain reading of the show-cause notice shows that it actually does not crystallize the reason for cancelling the registration. Under the heading, observations, there is a reference to the following: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, whereas, the aforementioned show-cause notice, contains no such proposal. Therefore, clearly, the order cancelling the registration is beyond what was proposed in the show-cause notice (if otherwise, one were to treat it as a show-cause notice which is comprehensible). 16. We may observe that the petitioner has also not covered himself with glory. As adverted to above, the petitioner neither filed a reply to the show-cause notice nor did it s authorized representative appear before the concerned officer. This litigation could have been avoided if the petitioner had taken the necessary steps to protect its interests. 16.1. The procrastination on the part of the petitioner got compounded in the appeal being filed well beyond the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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