9911796707
TMI Blog2024 (7) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... N registration is founded on its failure to file the returns after 31.03.2023. The petitioner s reason for not doing so is that it had already applied for the cancellation of its GSTIN registration. It is considered apposite to set aside the order dated 22.04.2024 passed by the respondent rejecting the application for cancellation of the GSTIN registration - the petitioner is further directed to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 31.03.2023, was rejected. 3. The petitioner, Ms Gurmeet Kaur, is the sole proprietor of an accounting concern M/s. Prime Accounting Solution. The petitioner was registered with the GST Department and holds the Goods and Services Tax Identification Number (GSTIN) 07AIAPK3347E1ZM. The petitioner claims that during the financial year ending on 31.03.2023, its threshold turnover was below the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner s application for cancellation of its GSTIN registration. Admittedly, the said notice was issued after considerable delay considering the petitioner s application for cancellation was made on 20.04.2023. The said notice also escaped the attention of the petitioner for the aforesaid reason. 7. The petitioner s application for cancellation of the GSTIN was thereafter rejected by an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eason for not doing so is that it had already applied for the cancellation of its GSTIN registration. 11. In the aforesaid circumstances, we consider it apposite to set aside the order dated 22.04.2024 passed by the respondent rejecting the application for cancellation of the GSTIN registration. We further direct the petitioner to appear before the concerned officer on 10.07.2024 at 11.30 AM. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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