9911796707
TMI Blog2024 (10) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date on which the said amount became due - However, that is not one of the reasons available under Section 29 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) for cancellation of a taxpayer s GST registration. It is apparent to note that non-payment of dues for a period of three months is not a prescribed ground for cancelling the petitioner s GST registration - It is also important to note that the impugned order sets out a tabular statement, which indicates that no amount has been determined as payable by the petitioner. The impugned order has also been passed in violation of principles of natural justice. Although the SCN called upon the petitioner to appear for a personal hearing at the appointed date an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rits. However, the SCN did not mention any appointed date or time fixed for personal hearing. Additionally, the petitioner s GST registration was suspended with effect from the date of the SCN that is with effect from 03.09.2021. 3. The petitioner s GST registration was subsequently cancelled by the impugned order. 4. The impugned order does not reflect any reason for cancelling the petitioner s GST registration. However, it refers to the SCN dated 03.09.2021. 5. The only question that requires to be considered is whether cancellation of the petitioner s GST registration is warranted for the reason as set out in the SCN. 6. As noted above, the only reason set out in the said SCN for proposing to cancel the petitioner s GST registration is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he may deem fit, where,- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished [the return for a financial year beyond three months from the due date of furnishing the said return]; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for [such continuous tax period as may prescribed]; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts. 9. It is also releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to note that non-payment of dues for a period of three months is not a prescribed ground for cancelling the petitioner s GST registration. 11. It is also important to note that the impugned order sets out a tabular statement, which indicates that no amount has been determined as payable by the petitioner. The Central Tax, State Tax, Integrated Tax and Cess payable by the petitioner is reflected as, 0.0 . 12. Apart from the above, the impugned order has also been passed in violation of principles of natural justice. Although the SCN called upon the petitioner to appear for a personal hearing at the appointed date and time, no such date or time was indicated. Thus, in effect the petitioner was not afforded an opportunity to be heard. 13. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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