9911796707
TMI Blog2023 (7) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... m 02.07.2017. 2. The petitioner had registered himself with the GST authorities with effect from 01.07.2021 (GST registration no. 07AREPG3294K1ZL). 3. The petitioner claims that some time in June, 2019, he decided to discontinue his business as he was suffering from various medical issues. Accordingly, on 20.07.2019, the petitioner filed the application for cancellation of his GST registration. 4. It is the petitioner's case that the respondent took no immediate steps to process the said application and the same remained pending for a considerable time. On 23.03.2020, the respondents issued a notice seeking additional documents for processing the petitioner's application filed on 20.07.2019, for cancellation of his GST registration. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancelled the petitioner's GST registration by an order dated 22.07.2021 albeit, with retrospective effect from 02.07.2017. The said order also included a tabular statement indicating that no tax is recoverable from the petitioner. 10. Aggrieved by the retrospective cancellation of the GST registration, the petitioner filed an application dated 12.04.2023 for revocation of the cancellation of his registration. This application was allowed and the petitioner's GST registration was restored. 11. It is apparent from the above that the petitioner's grievance remains unaddressed. The effect of cancellation of GST registration from a retrospective date has a cascading effect inasmuch as the concerned authorities would also deny the Input Tax Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the concerned authority has not applied its mind to the petitioner's assertion that he closed his business in June, 2019. 16. It is apparent that the orders passed by the Adjudicating Authority have been passed belatedly and in a mechanical manner. 17. Considering the peculiar facts and circumstances of this case, we direct the concerned authorities to, on the strength of this order, process the petitioner's application for cancellation of his registration with effect from 30.06.2019. This is subject to the petitioner providing any information relating to the period prior to 30.06.2019, if the concerned authorities require the same. 18. We also clarify that the concerned authorities are not precluded from taking any other action ..... X X X X Extracts X X X X X X X X Extracts X X X X
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