9911796707
TMI Blog2024 (7) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... , however the same was not entertained as it was filed after the expiry of the stipulated period for filling such appeals - HELD THAT:- It is material to note that the GST registration of the petitioner was cancelled by the impugned cancellation order with retrospective effect, however, no adverse action to the said effect was proposed in the impugned SCN. The impugned cancellation order also does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inghvi, ASC, Mr.Shubham Kumar, Mr.Vivek Kumar Singh, and Mr.Naved Ahmed, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondent accepts notice. 2.The petitioner has filed the present petition impugning the order dated 19.04.2024 (hereafter the impugned order)passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take steps to cancel the petitioner s GST registration. Accordingly, the Proper Officer issued the Show Cause Notice dated 16.03.2021 (hereafter the impugned SCN) calling upon the petitioner to show cause as to why its GST registration number be not cancelled. The reason for proposing cancellation of the petitioner s GST registration as set out in the impugned SCN reads as: REPLY OF ASMT-10 NOT Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration was cancelled by the impugned cancellation order with retrospective effect from 15.07.2017. 7. The tabular statement, as set out in the impugned cancellation order, indicates that no tax was determined to be due and payable by the petitioner. 8. The petitioner claims that it did not receive any physical notice and had not viewed the GST portal. The petitioner also states that during the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order also does not set out any reason for cancelling the petitioner s GST registration with retrospective effect. 12. In view of the above, in the peculiar facts of the case, we consider it apposite to set aside the impugned order and remand the matter to the Appellate Authority to decide the petitioner s appeal afresh on merits, uninfluenced by the question of delay, after affording an opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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