9911796707
TMI Blog2024 (9) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... sons for any such retrospective cancellation of petitioner s GST registration - Violation of principles of natural justice - HELD THAT:- It is considered apposite to set aside the impugned cancellation order and direct that the petitioner s GST registration be restored forthwith. The petitioner is bound down to his statement that he will file his returns up to date and pay the taxes due along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2017. 3. On 01.09.2021, the petitioner was issued a Show Cause Notice (hereafter the impugned SCN) calling upon the petitioner to show cause why its GST registration not be cancelled for the reason that the petitioner had not filed its returns for a continuous period of six months. 4. The petitioner was called upon to furnish a reply to the impugned SCN within a period of seven working days. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective cancellation of petitioner s GST registration. 7. It is the petitioner s case that he engaged an accountant to file its GST returns but the said accountant had failed to do so. The petitioner states that by the time he became aware that his GST registration was cancelled, the time period for filing the appeal had also lapsed. 8. The petitioner acknowledges that he had defaulted in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment that he will file his returns up to date and pay the taxes due along with interest and penalty, if any, within the stipulated period of thirty days. 12. It is clarified that if the petitioner fails to do so, the respondents are not precluded from cancelling the petitioner s GST registration without further notice. 13. It is also clarified that the respondents are not precluded from initiating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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