9911796707
TMI Blog2024 (7) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is alleged to be a wilful misstatement; and it does not disclose the facts that are allegedly suppressed - The purpose of a show cause notice is to afford the noticee an opportunity to respond to the allegations. It is clear that such a notice, which does not specify the nature of the allegations is incapable of eliciting a meaningful response. The order for cancellation of registration merely refers to the impugned SCN which, does not set out any intelligible reason for proposing to cancel the petitioner s GST registration - The impugned SCN as well as the impugned order dated 08.08.2023 cancelling the petitioner s GST registration are set aside. The petitioner s GST registration is directed to be restored forthwith - the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to why his registration should not be cancelled within a period of 07 working days. The petitioner was also directed to appear before the concerned officer on 08.05.2023 at 04.00 pm. Further, the petitioner s GST registration was suspended with effect from the date of the impugned SCN, that is, 02.05.2023. 5. Thereafter, the petitioner s GST registration was cancelled on 08.08.2023 with retrospective effect from 28.01.2019. 6. The petitioner filed an application for recall of the order cancelling its GST registration along with an application for condonation of delay in filing the same. 7. The petitioner states that the delay in filing the said application was condoned. However, the petitioner s application for recall of the order cancell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. 12. The order for cancellation of registration merely refers to the impugned SCN which, as stated earlier, does not set out any intelligible rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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