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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 ..... three days before the next date of hearing. W.P.(C) 15129/2022 2. This writ petition is inter alia, directed against the order-in-appeal dated 09.09.2022. 3. In sum, via the aforesaid order, the appeal preferred by the petitioner against the order cancelling its GST Registration was dismissed on the ground that it was time-barred. 4. Mr Puneet Agarwal, who appears on behalf of the petitioner, says that both the show cause notice dated 01.10.2021 [see Annexure P/7] and the order cancelling the petitioner's registration dated 28.12.2021 [see Annexure P/9] were not embedded with the requisite jurisdictional facts. In this connection, our attention has been drawn to both the aforementioned show-cause notice dated 01.10.2021, as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -cause notice dated 01.10.2021, to say the very least, in parts, is incomprehensible. This is evident from a plain reading of the show-cause notice, extracted below: "Reference Number: ZA0710210016283 Date: 01/10/2021 To Registration Number (GSTIN/Unique ID): 07AKCPB3186C1ZO DEEPAK BANSAL 201/8, SUSHMA TOWER,CENTRAL MARKET, DBLOCK, PRASHANT VIHAR, North West Delhi, Delhi,110085 Show Cause Notice for Cancellation of Registration 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. returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017 2. outwards supplies details furnished by you in FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before 07/01/2022 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation is made effective retrospectively i.e., from 11.07.2017, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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