9911796707
TMI Blog2024 (4) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... impugns Show Cause Notice 07.01.2020. 2. Vide Show Cause Notice dated 07.01.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons; "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months" 3. Petitioner was the proprietor of Sai Surgicant & Pharmaceutical and possessed GST Registration. 4. Petitioner was issued Show Cause Notice dated 13.02.2019 on the ground that "firm not found functioning at the time inspection". Pursuant to the said show cause notice the GST Registration of the petitioner was cancelled vide order dated 23.02.2019 on the ground "whereas no reply to notice to show cause has been submitted". The GST registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumn at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 8. Learned counsel for Petitioner submits that Petitioner is no longer continuing business and the business activities of the Petitioner have been closed down. He further submits that due to Petitioner has filed all returns till April 2019 and due to ill health Petitioner was unable to inform the department about the closure of business. 9. We notice that Show Cause Notice and the impugned order are also bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 10. In terms of Section 29(2) of the Act, the proper officer may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of the above that Petitioner does not seek to carry on business or continue the registration, the impugned order dated is 21.02.2020 modified to the limited extent that registration shall now be treated as cancelled with effect from 07.01.2020. i.e., the date when Show Cause Notice was issued. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017 15. It is clarified that Respondents are 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 including retrospective cancellation of the GST registration after giving a proper Show Cause Notice and an opportunity of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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