9911796707
TMI Blog2024 (8) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... with COVID-19. He had further stated that he was gradually stable and will continue and carry on further business activities . It is also stated that the petitioner has thereafter filed NIL returns on account of lack of business activity. Undisputedly, the petitioner has a fundamental right to carry on legitimate business and the same cannot be interdicted by cancellation of his GST registration. The petitioner had provided property tax receipts and had also explained that he was the owner of his principal place of business. None of these facts were disputed. It is material to note that the said facts form the contents of the petitioner s application dated 27.04.2022 for seeking revocation of cancellation of his GST registration which was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d carries on the said business in the name and style of sole proprietorship concern M/s. Shakti Metals . 3. The petitioner was registered with the GST authorities and was assigned the Goods and Services Tax Identification Number (GSTIN) 07BMYPS9086H1ZV. The petitioner claims that he was regularly carrying on his business till November, 2021. However, there was no business activities thereafter, as his health was affected due to COVID-19. The petitioner claims that he has since been stable and intends to carry on his business activities. The Proper Officer proposed to cancel the petitioner s GST registration and accordingly, issued a show cause notice dated 13.04.2022 (hereafter the SCN) calling upon the petitioner to show cause as to why hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22. Further he explained that he had been filing NIL annual returns since November, 2021 because no business had taken place on account of his ill health. 6. The petitioner s application for recall of his GST registration was allowed by an order dated 13.05.2022 passed by the Proper Officer, and the petitioner s GST registration was restored. 7. However, immediately after the petitioner s GST registration was restored, the Proper Officer issued the impugned SCN proposing to cancel the petitioner s GST registration for the reason that it (M/s. Shakti Metals) was found to be non-existent during the physical verification. The petitioner was called upon to furnish a reply to the impugned SCN within a period of seven working days from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r directions issued under their letter dated 12.04.2022. 10. It is apparent from the above that the impugned cancellation order was passed pursuant to the direction issued by another officer vide letter dated 20.06.2022. However, the said letter was neither mentioned in the impugned SCN nor the copy of the letter was subsequently sent to the petitioner for eliciting a response. 11. It is apparent that the impugned cancellation order was thus passed in violation of the principles of natural justice and was liable to be set aside on the said ground. 12. The petitioner assailed the impugned cancellation order by filing an appeal under Section 107 of the Central Goods Services Tax Act, 2017 (hereafter the CGST Act). The Appellate Authority cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on legitimate business and the same cannot be interdicted by cancellation of his GST registration. 16. The petitioner had provided property tax receipts and had also explained that he was the owner of his principal place of business. None of these facts were disputed. It is material to note that the said facts form the contents of the petitioner s application dated 27.04.2022 for seeking revocation of cancellation of his GST registration which was allowed. 17. As noted above, the impugned cancellation order was passed by the Proper Officer based on the directions issued by another authority which is impermissible. The Proper Officer was required to satisfy himself as to the reasons for cancelling the petitioner s GST registration. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
