9911796707
TMI Blog2024 (9) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... tion conducted at the premises of the petitioner s principal place of business the firm was found non-existent. In terms of the said letter, the proper officer was directed to initiate the cancellation proceedings from the date of the registration. The impugned order cancelling the petitioner s GST registration does not indicate any reason for cancelling the petitioner s GST registration except referring to the impugned SCN. The petitioner is essentially aggrieved by the cancellation of GST registration with retrospective effect - the petitioner s contention that it has not been afforded the sufficient opportunity to respond to any proposed action for cancellation of his GST registration with retrospective effect, is accepted. It is conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present petition. The learned counsel appearing for the petitioner submits that since the petitioner s access to the GST portal has been restricted, he is unable to access the same. The learned counsel for the petitioner states that the petitioner had sought cancellation of his GST registration for the reason that it has closed his business. 4. The proper officer issued the notice dated 04.11.2022 and called upon the petitioner to show cause why his application should not be rejected. A plain reading of the aforesaid notice indicates that the concerned officer called upon the petitioner to submit various documents, which prima facie, are relevant for ascertaining the petitioner s liability under the CGST Act/DGST Act. The petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o provided no material to the proper officer to conclude that the petitioner never existed at the principal place of business. 9. The impugned order cancelling the petitioner s GST registration does not indicate any reason for cancelling the petitioner s GST registration except referring to the impugned SCN. 10. The petitioner is essentially aggrieved by the cancellation of GST registration with retrospective effect. We accept the petitioner s contention that it has not been afforded the sufficient opportunity to respond to any proposed action for cancellation of his GST registration with retrospective effect. 11. In view of the above, we consider it apposite to set aside the impugned order cancelling the petitioner s GST registration with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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