9911796707
TMI Blog2024 (1) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... GST registration was cancelled with retrospective effect from 01.01.2019. The impugned order was passed pursuant to a show cause notice dated 29.09.2022 (hereafter 'the SCN'), whereby the petitioner's GST registration was proposed to be cancelled for the following reasons: "The DDGST VIDE ITS LETTER DATED 20.09.2022 ISSUED CIDE F. No. DGGI/GZU/GR-H/INV/291/22- 23/14255 HAS INFORMED THAT THE PARTY IS NON EXISTENT" 2. The petitioner was called upon to respond to the said SCN within a period of seven working days from the date of the SCN and to appear before the proper officer on 03.10.2022. Additionally, the petitioner's GST registration was suspended with effect from the date of the SCN, that is, 29.09.2022. 3. The SCN has not been plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cancellation of its GST registration, but is aggrieved by the cancellation being effective with the retrospective date, that is, from 01.01.2019. It is the petitioner's case that it closed its business on 08.02.2021. Accordingly, the petitioner claims that the GST registration was required to be maintained for the period with effect from 01.01.2019 to 08.02.2021. 10. As noted above, the SCN referred to a letter dated 20.09.2022 purportedly informing the concerned officer that the petitioner was non-existent. Admittedly, a copy of the said letter was not forwarded to the petitioner. Thus, the petitioner had no knowledge as to why the petitioner was being considered as non-existent. 11. The impugned order cancelling the petitioner's GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive from 08.02.2021. However, it is clarified that in the event the respondents seek to cancel the petitioner's GST registration with a retrospective date prior to 08.02.2021, the proper officer will issue a show cause notice clearly setting out its reasons for proposing any such action and pass such an order as it deems fit after affording the petitioner a sufficient opportunity to be heard.
16. It is also clarified that this order will not preclude the respondents from initiating or pursuing any proceedings for any statutory violation on the part of the petitioner or for recovery of any tax or any other amount that may be due from the petitioner in accordance with law.
17. The petition is disposed of in the aforesaid terms. X X X X Extracts X X X X X X X X Extracts X X X X
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