9911796707
TMI Blog2024 (11) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable. The proper officer is empowered to cancel registration of a person if he is satisfied that any of the conditions stipulated in Section 29(2)(b) are attracted - The order impugned is completely non speaking and does not record and reason why the registration has been cancelled. The impugned order is set aside. Case is remanded to concerned authority for consideration afresh and to pass appropriate order(s) in accordance with law - Petition is allowed by way of remand. - HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA And HON'BLE MR. JUSTICE MADAN GOPAL VYAS For the Petitioner : Mr. Prahlad Singh Bhati For the Respondent : Mr. Mahaveer Bishnoi, AAG Mr. Kuldeep Vaishnav ORDER 1. The petitioner has filed this peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AA081122014246R Dated:07/11/2022 Order for Cancellation of Registration This has reference to your reply dated 18/11/2022 in response to the notice to show cause dated 07/11/2022 Whereas no reply to notice to show cause has beer, submitted; The effective date of cancellation of your registration is 30/12/2022 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before 09/01/2023 failing which the amount will be recovered in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e person is no longer liable to be registered under Section 22 or Section 24 or intends to optout of the registration voluntarily made under sub-section (3) of Section 25:] Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person the registration may be suspended for such period and in such manner as may be prescribed. (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed: Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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