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TMI Blog2023 (8) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned officer had proposed to cancel the same with retrospective effect. The show cause notice also does not indicate that any inquiries were made, which revealed that the petitioner had never existed at his declared place of business. The order dated 02.11.2021 cancelling the petitioner s registration also contains no reason whatsoever. It merely records that no reply was submitted to the show cause notice. It is an unreasoned order and completely disregards that the petitioner had filed an application dated 20.11.2020 for cancellation of his GST Registration and disclosed that he had stopped carrying on business. Thus, the question of the petitioner being available at the principal place of business did not arise. It follows that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GST Registration Number: 07AAGPJ2772C1ZZ. 4. The petitioner states that on account of his ailing health, he could no longer carry on the business and accordingly, applied for cancellation of his GST Registration on 20.11.2020 with effect from the said date. The petitioner states that his health deteriorated further in the month of January 2021. 5. Respondent no. 1 issued a notice dated 04.02.2021. The said notice stated that respondent no. 1 had examined the petitioner s application and was not satisfied with it for the following reasons: Cancellation Details Others (Please specify) Please submit bank statement for all periods, Sale and Purchase Invoices, GRs, E-Way Bills etc. 6. The petitioner s states that since he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e unsatisfactory. 9. It is relevant to note that the petitioner has produced medical documents to show that he had health issues. He was diagnosed with carcinoma left buccal mucosa and had undergone surgery in the month of February 2021. 10. After the petitioner s application seeking cancellation of his GST Registration was rejected, respondent no. 1 issued a show cause notice dated 16.02.2021 proposing to cancel the petitioner s registration for the reason that the taxpayer found not functioning / non-existing at the principal place of business . 11. As noticed above, the petitioner was facing certain medical issues at the material time and therefore, neither responded to the said show cause notice nor appeared before the conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner had never existed at his declared place of business. 16. The order dated 02.11.2021 cancelling the petitioner s registration also contains no reason whatsoever. It merely records that no reply was submitted to the show cause notice. It is an unreasoned order and completely disregards that the petitioner had filed an application dated 20.11.2020 for cancellation of his GST Registration and disclosed that he had stopped carrying on business. Thus, as stated above, the question of the petitioner being available at the principal place of business did not arise. It follows that this could not have been the ground for cancellation of the petitioner s GST Registration with retrospective effect. 17. In view of the above, we co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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