9911796707
TMI Blog2023 (9) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... months - HELD THAT:- There was no indication that the petitioner s GST Registration would be cancelled with retrospective effect - the impugned order dated 15.03.2021 provides no reasons for cancellation of petitioner s GST registration with retrospective effect. The only allegation against the petitioner was not filing returns for a period of six months is no plausible reason to cancel its GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not from any date prior to that. The petitioner had filed an application dated 04.01.2020 seeking cancellation of its GST registration w.e.f. 31.12.2019 on the ground that the petitioner had closed its business. 2. The respondent No. 2 issued a notice dated 27.07.2020 seeking certain clarifications under Rule 9(2) of the Central Goods and Services Tax Rules, 2017. 3. The petitioner responded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice dated 05.03.2021. 6. It is the petitioner case that it is not required to file any returns as it had closed down its business and informed the same to the concerned authorities. 7. It is material to note that the order of cancellation dated 15.03.2021 does not indicate any reason for cancelling the petitioner s GST registration with retrospective effect, that is, w.e.f. 01.07.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, the impugned order cannot be sustained. The same is liable to be set aside. It is the petitioner s case that it had discontinued its business w.e.f. 31.12.2019, we consider it apposite to direct that the petitioner s cancellation of GST registration shall take effect from 31.12.2019. 13. We also clarify that this would not preclude the department from taking any steps or measures in the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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