9911796707
TMI Blog2024 (1) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... such authority cannot act on the dictation of another authority. In the present case, the impugned order does not indicate any reason for cancellation of the petitioner s GST registration with the retrospective date, that is, from 01.01.2019. More importantly, the SCN also did not mention that the petitioner s GST registration was proposed to be cancelled with retrospective effect from 01.01.2019. Thus, the petitioner was provided no opportunity to contest the cancellation of the GST registration with retrospective effect. Since, the petitioner had filed an application for cancellation of its GST registration, it was not averse to cancellation of its GST registration prospectively, and, therefore, had no reason to contest the SCN. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been placed on record but a copy of the same has been handed over by the learned counsel for the respondent. 4. The petitioner claims that a copy of the letter referred to in the SCN was not provided to the petitioner. 5. The petitioner states that he had applied for cancellation of the GST registration on 08.02.2021 with effect from the said date, as the petitioner had closed its business. 6. Pursuant to the said application, respondent no. 2 had issued a notice dated 09.02.2021 seeking certain additional information and clarification. Since the petitioner did not respond to the same, the petitioner s application for cancellation of the registration was rejected by an order dated 23.02.2021. 7. The petitioner states that it once again ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST registration indicates the following reasons for doing so: 1. The registration has been cancelled as per the request letter received from DGGSTI. Further, the cancellation of Registration does not absolve the taxpayer from the liability, if any, raised in future. 12. It is settled law that an authority which is charged with performing a statutory duty has to independently satisfy itself of the reasons for taking such decisions. It is trite law that such authority cannot act on the dictation of another authority. 13. In the present case, the impugned order does not indicate any reason for cancellation of the petitioner s GST registration with the retrospective date, that is, from 01.01.2019. More importantly, the SCN also did not mention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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