9911796707
TMI Blog2024 (9) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... essentially aggrieved by cancellation of its GST registration with retrospective effect, which also covers the period during which the petitioner claims that it was in existence. It claims that during this period it had duly filed its returns and paid the requisite taxes. The SCN does not set out any specific ground for cancellation of the petitioner s GST registration. It 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. Section 29 (2) of the CGST Act/DG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act)/Delhi Goods and Services Tax Act, 2017 (DGST Act) with effect from 23.08.2017 and was assigned the Goods and Services Tax Identification Number (GSTIN): 07AAFFU1507M1Z2. 3. The petitioner claims that due to adverse circumstances resulting on account of the outbreak of COVID-19, the petitioner could not sustain its operation and had to close down its business in April, 2022. The petitioner claims that he had duly paid its taxes for the period prior to the said date. 4. On 12.05.2022, the Show Cause Notice (hereafter the SCN ) was issued by the proper officer calling upon the petitioner to show cause why its registration not be cancelled. The only reason set out in the SCN reads as under: Non-compliance of any specified provisions i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the order dated 30.11.2023 as being time barred. In the aforesaid circumstances, the petitioner has approached this Court. 9. The petitioner is not aggrieved by the decision of the proper officer to cancel its GST registration. This is for of the reason that the petitioner had closed down its business with effect from April, 2022 onwards. The petitioner is essentially aggrieved by cancellation of its GST registration with retrospective effect, which also covers the period during which the petitioner claims that it was in existence. It claims that during this period it had duly filed its returns and paid the requisite taxes. 10. As noted above, the SCN does not set out any specific ground for cancellation of the petitioner s GST regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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