9911796707
TMI Blog2023 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... istration was cancelled by the impugned order for the reason that no reply had been given to the Show Cause Notice - the impugned order dated 20.09.2022 is also unsustainable as it is not informed by reason. It is considered apposite to direct that the taxpayer s GST registration be considered as cancelled w.e.f. 31.03.2020, as was sought by him. Clearly, if a taxpayer has closed down its busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017. 4. The petitioner claims that prior to his demise, the taxpayer was not keeping good health and, therefore, had filed an application on 07.04.2020 seeking cancellation of his GST registration w.e.f. 31.03.2020 due to discontinuance of his business. No immediate steps were taken by the respondent for cancelling the taxpayer s GST registration, however, on 02.09.2020 that is after the taxp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condly, it is not informed by any reason. Since the space where the reasons were to be stated, is blank. 8. Thereafter, on 03.03.2021, the Proper Officer issued a notice to the taxpayer proposing to cancel the GST registration on the ground that the taxpayer had not filed returns for a continuous period of six months. 9. Thereafter, the taxpayer s GST registration was cancelled by the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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