9911796707
TMI Blog2024 (1) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... rthy For the Petitioner : Mr.Aparna Nandakumar For the Respondent : Mr.K.Mohanamurali, SPC ORDER The petitioner assails an order of cancellation of registration dated 23.01.2023 with effect from 31.12.2022. The petitioner was a registered person under the GST regime. According to the petitioner, the requisite monthly returns were filed regularly until March 2022. During the Covid-19 pandemic, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the said order was issued mechanically as is evident from the reference to a reply dated 04.10.2022 in the first line followed by the statement in the second line that no reply was given. She also points out that sub-rule (4) of Rule 22 of the CGST Rules enables the authority to drop the proceedings for cancellation, if appropriate remedial action is taken by the registered person. 3. By r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity before the drastic order of cancellation of registration was issued. From the show cause notice, it appears that such notice was digitally signed by the Goods and Services Tax Network. When the said show cause notice is read with the impugned order, it is quite evident that the whole process has been undertaken mechanically. As pointed out by learned counsel for the petitioner, lines 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1.11.2022 passed by Respondent No 2 and directing restoration of Petitioner's GST registration; or 9. The respondents are directed to issue a fresh show cause notice in accordance with law within a period of three weeks from today. The petitioner shall file a reply to the show cause notice within two weeks after receipt of the show cause notice. The designated officer shall thereafter proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent is directed to restore the GST registration forthwith. (iii) It is open to the respondent to issue a fresh show cause notice and take further action in accordance with law after providing a reasonable opportunity to the petitioner. Such show cause notice shall preferably be issued within a period of fifteen days from the date of receipt of a copy of this order. (iv) While re-considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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