9911796707
TMI Blog2024 (1) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears through virtual mode and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax appearing for respondents. 2. With the consent of both learned counsel, this petition is decided at this stage. 3. Time was granted to obtain instructions on the point as mentioned in the order dated 13.12.2023, in particular with respect to the discrepancies mentioned in the impugned order which reference to the petitioner's reply dated 04.02.2022 and also that no reply was filed. The order dated 13.12.2023 reads as follows: "Learned counsel for the petitioner submits that the order of cancellation of the petitioner's registration of GST dated 25.01.2022 which is impugned in this petition along with appellate order by which the appeal was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istake, in the impugned order that the reply dated 04.02.2022 was filed. 6. By the impugned order, the petitioner's registration of GST had been cancelled on 11.03.2022. Prior thereto, the petitioner was issued show cause notice dated 25.01.2022 on the following ground "filing nil returns continuously for more than 6 months". The petitioner's appeal against the order dated 11.03.2022 which was filed beyond the condonable delay period was rejected by the order dated 06.11.2023. Challenging the said orders, the present writ petition has been filed. 7. Learned counsel for the petitioner submits that in the impugned order, ground of cancellation is not mentioned. He further submits that in the show cause notice, the ground for proposed cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration may be suspended for such period and in such manner as may be prescribed. 2) the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,- a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or b) a person paying tax under section 10 has not furnished the return for a financial year beyond three months from the due date of furnishing the said return; or c) any registered person, other than a person specified in clause(b), has not furnished returns for such continuous tax period as may be prescribed; or d) any person who has taken voluntary registration under sub-section (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case may be, the date of the reply to the show cause issued under subrule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29. 4. Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20. 5. The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself." 12. It is evident from the bare reading of sub section (2) and Section 29 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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