9911796707
TMI Blog2024 (8) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or for recovery of dues from the taxpayer. Considering that the petitioner has stopped carrying on its business, the petitioner s application for cancellation of his GST registration is required to be allowed. However, the petitioner is required to furnish the documents evidencing its address for future correspondence and KYC documents, to the satisfaction of the proper officer. It is considered apposite to direct the proper officer to reconsider the petitioner s application for cancellation of its GST registration with effect from 01.10.2022 - the petitioner shall, within a period of two weeks from date, furnish documents evidencing its future correspondence address as well as KYC documents. The proper officer, if satisfied with the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandamus or any other appropriate writ, order or direction setting aside the impugned Show Cause Notice for Rejection of Revocation Application dated 27.02.2024. g. Issue writ in the nature of mandamus or any other appropriate writ, order or direction setting aside the impugned Order for Rejection of Revocation Application dated 16.04.2024. h. Issue a writ thereby declaring FORM GST REG-03 and FORM GST REG-05 as ultra vires the CGST Act, 2017 and the CGST Rules, 2017 to the extent that they travel beyond the provisions of Rule 9 of the CGST Rules, 2017 and direct the Respondents to accordingly amend the said statutory forms. 4. The petitioner is an individual carrying on business under the sole proprietorship concern namely M/s. Saraswati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORRESPONDENCE. Kindly provide the ITR of the last three years and Bank Statement. Reasons of non/delay in filing of return. 6. The petitioner was called upon to submit a reply by 21.12.2022. The petitioner did not submit a reply and consequently, the petitioner s application for cancellation of its GST registration was rejected by the impugned rejection order dated 16.01.2023. 7. Thereafter, the proper officer issued the impugned Show Cause Notice (SCN) dated 10.02.2023 calling upon the petitioner to show cause why its GST registration not be cancelled. The only reason set out in the impugned SCN dated 10.02.2023 proposing cancellation of the petitioner s registration reads as under:- In case, Registration has been obtained by means of frau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned SCN dated 27.02.2024 as well. 12. In view of the above, petitioner s application for revocation of impugned cancellation order was rejected by an order dated 16.04.2024 (the impugned rejection order). 13. The petitioner is not aggrieved by the cancellation of its GST registration, however, the petitioner is aggrieved by the same being cancelled retrospectively with effect from 29.11.2019. The learned counsel appearing on behalf of the petitioner submits that the petitioner s registration be cancelled with effect from 01.10.2022 and not from a date prior to that. 14. The petitioner s request for cancellation of his GST registration, in terms of its application dated 09.10.2022, was withheld for the reasons that the petitioner had not f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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