9911796707
TMI Blog2023 (9) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ss - HELD THAT:- Since it is the petitioner s case that he had closed the business in Delhi with effect from 31.03.2022, the petitioner could not be expected to file any returns thereafter. Undisputedly, a tax payer is entitled to close his business and seek cancellation of the GST registration. The cancellation of the GST registration is not an issue, the issue relates to cancellation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed the present petition impugning an order dated 02.03.2023 (hereafter the impugned order ) whereby the petitioner s GST registration was cancelled with the retrospective effect from 02.07.2017. 4. The petitioner, at the material time, was engaged in the business of trading of rubber tyres, under a sole proprietorship concern named Krishna Traders. It is material to note that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notice as he had shifted to Dehradun. Since the said show cause notice was not responded to and the petitioner did not provide the documents as sought for, the Proper Officer rejected his application for cancellation of the GST registration by an order dated 29.05.2022. 7. On 08.11.2022, the Proper Officer issued a fresh show cause notice proposing to cancel the petitioner s registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given circumstances, we consider it apposite to direct that the cancellation of petitioner s GST registration shall take effect from 31.03.2022. However, this would not preclude the concerned authorities from instituting any proceeding if it is found that the petitioner has violated any provisions of the Statute or is liable to pay any tax, interest or liability. 12. The petition is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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