9911796707
TMI Blog2024 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 03.01.2024 does not qualify as an order rejecting the application seeking cancellation of GST registration as the same is bereft of any details or reasons and accordingly the same cannot be sustained. The application of the Petitioner seeking cancellation is allowed. The GST registration of the Petitioner shall now be treated as cancelled with effect from 21.11.2023 i.e., the date when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 024, petitioner s application seeking cancellation of GST registration was rejected for the following reason:- The taxpayer neither attended personal hearing on stipulated date and time nor submitted requisite reply against the query raised. Accordingly, request for cancellation of GST registration is rejected under the provision laid down in Section 29 of CGST Act, 2017. 3. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils - Others (Please specify) - Please provide reconciliation of GSTR-1 and GSTR-3B along with GSTR 2A Vs. GSTR-3B. 6. As per petitioner, he submitted a response to the queries raised by the Respondent in compliance to the aforesaid notice. 7. Thereafter, impugned order dated 03.01.2024 rejected the application for cancellation of GST registration. The said order merely states The taxpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. Petitioner shall comply with the requirements of Section 29 of the Central Goods and Services Tax Act, 2017 and furnish the requisite details. 10. It is clarified that Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect of the subject firm in accordance with law. 11. Petition is accordingly disposed of in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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