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TMI Blog2024 (9) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent Through: Mr. Shubham Tyagi, Sr. SC, CBIC and Ms. Saumya Singh, Adv. ORDER PER 1. The petitioner has filed the present petition being aggrieved by the order dated 06.06.2022 (hereafter the impugned order) cancelling the petitioner's Goods and Services Tax (GST) registration with retrospective effect from 23.08.2017. 2. The petitioner is a partnership firm, which was constituted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration not be cancelled. The only reason set out in the SCN reads as under: "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed." 5. The petitioner was called upon to respond to the SCN within a period of seven working days from the date of service of the SCN and was also required to appear before the proper officer on 19.05.2022 at 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the petitioner to furnish a reply within seven working days from the date of the said notice. However, the petitioner failed to file its reply within the stipulated period. Therefore, the petitioner's application was rejected by the order dated 21.07.2022. 8. The petitioner appealed the order dated 21.07.2022 rejecting the petitioner's application for revocation of the impugned order. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely sets out the statutory provision under which the petitioner's GST registration was proposed to be cancelled. It is also material to note that the SCN did not include any proposal for cancelling the petitioner's GST registration with retrospective effect. Thus, the impugned order passed pursuant to the SCN is liable to be set aside. 11. Section 29 (2) of the CGST Act/DGST Act empowers a pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that if the proper officer has any grounds for cancelling the petitioner's GST registration with retrospective effect, he would not be precluded from initiating fresh proceedings for the same. 15. The respondent authorities are also not precluded from initiating any proceedings for statutory non-compliance or for recovery of dues, if any. 16. The present petition is disposed of in the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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