9911796707
TMI Blog2024 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... dress of the petitioner as given by the petitioner in GST registration - HELD THAT:- The petition is disposed of with the following directions:-a) Registration of the petitioner shall be deemed cancelled with effect from 12.01.2024 i.e. the date of the last application seeking cancellation; b) Petitioner shall furnish all requisite information in terms of Section 29 of the Act; c) Petitioner shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l disposal. 3. As per the petitioner, he closed his business and applied for cancellation of GST registration on 02.11.2022, however, the said application was rejected. Thereafter, petitioner once again applied in February, 2023 and three times thereafter but each time, the application was rejected, however, the last application dated 12.01.2024 is still pending. 4. The case of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner could not have been found functioning at the given address. 7. With regard to the contention of the respondents that petitioner has failed to furnish all requisite information, as also failed to furnish the changed address with proof thereof, the case of the petitioner is that petitioner had uploaded a copy of the document bearing changed address. 8. Learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of petitioner. 10. It is clarified that respondents would be at liberty to continue and carry forward any investigation or enquiry into the past transactions of the petitioner and in case any due is found against the petitioner, petitioner shall pay the same as and when the same is demanded by the Department, subject, of course, to the right of the petitioner to avail of legal remedies ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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