9911796707
TMI Blog2024 (9) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... e - HELD THAT:- The impugned order, which has been passed, cancelling the petitioner s GST registration, falls foul of the principles of the natural justice. Concededly, the petitioner has had no opportunity to respond to the allegations on the basis of which the said action was premised. Neither the SCN nor the impugned order reflect any reasons for cancelling the petitioner s GST registration. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s be issued to the respondent to enable the petitioner to file his returns for the month of February, 2023. 2. The petitioner claims that, at the material time, he was carrying on the business of an advertising agency. The petitioner had secured registration under the Central Goods and Services Tax Act, 2017 and was assigned the Goods and Services Tax Identification Number (GSTIN): 07DXEPB2413J1ZU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The only reason set out in the SCN for proposing to cancel the petitioner s GST registration reads as Others . The petitioner was called upon to furnish a reply to the SCN within a period of seven working days from the date of service of the notice. He was also called upon to appear before the proper officer on 17.02.2023 at 11:00 AM. Additionally, the petitioner s GST registration was suspended w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al under Section 107 of the Central Goods Services Tax Act, 2017/ the Delhi Goods and Services Tax Act, 2017, assailing the impugned order, whereby his GST registration was cancelled. The said appeal was dismissed by the order dated 15.05.2024 on the ground that it is beyond the period stipulated for filing the appeal. 8. The learned counsel appearing for the respondent states that the proper offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hwith. The petitioner shall file his pending returns within a period of thirty days. 12. The petitioner is also not precluded from filing an application for cancellation of his GST registration on account of transfer of his business. Needless to say, if any such application is filed, the same would be considered in accordance with law. 13. It is also clarified that the respondent is not precluded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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