9911796707
TMI Blog2024 (2) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... .2022. Petitioner also impugns Show Cause Notice dated 20.07.2023. 2. Vide impugned Show Cause Notice dated 20.07.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Others" 3. Petitioner was a proprietor of RAMP WELDSAFE & METAL INDUSTRIES and possessed GST registration. 4. Show cause notice dated 20.07.2023 was issued to the petitioner seeking cancellation of GST registration. The notice does not specify any cogent reason, and merely states "others". The show cause notice requires the petitioner to appear before the undersigned i.e., authority issuing the notice. Notice does not give the name of the officer or place or time where the petitioner has to appear. 5. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner whereby it was stated "reason for revocation of cancellation - Others (Please specify) - During physical verification, the party was found non-existent at its principal place of business. Thus, the registration may not be revoked." The show cause notice directed the petitioner to furnish a reply within seven working days and again required the petitioner to appear before the undersigned i.e. authority issuing the notice. However, the said notice again did not given the name of the officer or place or time where the petitioner had to appear. 11. He further submitted that due to lack of information to whom representation is required to be made, Petitioner was unable to make a representation and the application for revocation of cance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 15. Further, there is no reasoning in the said show cause notice and in the impugned order as to why the cancellation has been done retrospectively. 16. In view of the above the petition is allowed. The impugned show cause notice dated 20.07.2023, order of cancellation dated 02.08.2023 are accordingly set aside. GST registration of the petitioner is restored. Petitioner shall comply with Rule 23 of the Central Goods and Service Tax Rules, 2017. 17. It is clarified that respondents are at liberty to take further action in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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