9911796707
TMI Blog2023 (3) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... ect from 02.07.2017 - Notice in the present petition was issued on 10.02.2023. However, the respondents have not filed any response to this petition. Apparently, there is no reason why the petitioner s cancellation was effected with retrospective effect. It is also clear that the order rejecting the petitioner s application for cancellation of registration, is unsustainable as it discloses no reason. The show cause notice issued earlier to the petitioner is also cryptic and does not set out any particulars as to why the petitioner s application for registration was proposed to be rejected. The present petition is required to be allowed. The respondents are directed to cancel the petitioner s registration with effect from 31.07.2021, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pond to the said communication dated 23.11.2021. Thereafter, by the impugned order dated 27.12.2021, the petitioner s application was rejected. The said impugned order is set out below: Form GST REG-05 [See Rule9(4)] Reference Number: ZA071221169192T Date: 27/12/2021 To PRASHANT GARG 1/4738, BALBIRNAGAREXT., STREET NO 06, East Delhi, Delhi,110032 GSTIN (if available)- 07AKMPG7225K1ZW Order of Rejection of Application for Registration This has reference to your reply filed vide ARN AA0708210032381 dated 02/08/2021. The reply has been examined and the same has not been found to be satisfactory for the following reasons: Therefore, your application is rejected in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loses no reason. The show cause notice issued earlier to the petitioner is also cryptic and does not set out any particulars as to why the petitioner s application for registration was proposed to be rejected. 11. In view of the above, the present petition is required to be allowed. The respondents are directed to cancel the petitioner s registration with effect from 31.07.2021, as requested by the petitioner. 12. It is clarified that cancellation of the petitioner s GST registration with effect from 31.07.2021 as directed, will not preclude the respondents from taking any measure for recovery of tax, interest or penalty in accordance with law, if it is otherwise found due from the petitioner. 13. The petition is allowed in the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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