9911796707
TMI Blog2024 (11) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2022. By this date, the Petitioner s registration had already been cancelled. The Petitioner claims not to have received the Show-Cause Notices, and the service issue is unclear. In any event, the Petitioner s registration has already been cancelled, and this position was reflected even on the department s portal and cannot be ignored. After the order dated 11 October 2021, the department entertained the Petitioner s request for cancellation and cancelled his registration. There is no dispute that factually, the petitioner was not heard before the impugned order was made. Therefore, upon a cumulative consideration of the above factors, we set aside the impugned order dated 24 March 2023 on the grounds of failure of natural justice. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he intended to close his business and therefore applied for cancellation of registration on 8 December 2021, requesting such cancellation effective from 30 November 2021. Based on the Petitioner s application dated 8 December 2021, the third Respondent cancelled the Petitioner s GST registration effective 30 November 2021. 7. The Petitioner has recorded the screenshot from the department s portal, which indicates that the Petitioner s registration was cancelled on the petitioner's application effective 30 November 2021. 8. The second Respondent instituted an Appeal against the order dated 11 October 2021, which cancelled the Petitioner s registration. This Appeal was allowed vide the impugned order dated 24 March 2023. 9. The operative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity to contest the Appeal. Admittedly, the Show Cause Notices referred to in the impugned order were issued on 26 August 2022 and 1 December 2022. By this date, the Petitioner s registration had already been cancelled. 13. The Petitioner claims not to have received the Show-Cause Notices, and the service issue is unclear. In any event, the Petitioner s registration has already been cancelled, and this position was reflected even on the department s portal and cannot be ignored. After the order dated 11 October 2021, the department entertained the Petitioner s request for cancellation and cancelled his registration. There is no dispute that factually, the petitioner was not heard before the impugned order was made. 14. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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