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TMI Blog2024 (12) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 29 February 2024 pursuant to which its application for revocation of the Goods and Services Tax cancellation order had also come to be rejected. The prayer as made is granted. Let an amended copy of the writ petition be placed on the record within a period of 24 hours. 2. The writ petitioner is aggrieved by the order dated 07 December 2023 in terms of which its registration under the Central Goods and Services Tax Act, 2017 [CGST Act] came to be cancelled. This order has subsequently also come to be affirmed by the appellate authority in terms of its order dated 30 May 2024. In between those two events, the petitioner also appears to have applied for revocation of the order by which its registration had come to be cancelled. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ITC without actual supply of goods and services. The effective date of cancellation of your registration is 01/09/2021. 2. Kindly refer to the supportive document(s) attached for case specific details.- Not Applicable 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff. The firm has been re-visited and GSTI stated that the firm was found functioning at the registered place of business with sufficient stock. Further, going through the portal, it has come to notice that the dealer has received ITC from suo-moto cancelled dealer'. The Ward Officer, Ward-74 placed on record Field Visit Report in Form REG*30 [Date of visit:- 19.03.2024] wherein the Goods and Services Inspector (GSTI) mentioned that at the time of field visit, the firm was found functioning. Further, the GSTI reported that the Proprietor of the firm had not produced Aadhar card of the Landlord at the time of field visit. However, the GSTI has ticked in column no.4 of the visit report that the address inspected is not the same as mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [See Rule 9(4)] Reference Number: ZA070224221472Z Date: 29/02/2024 To MAU HASEEN H No-170 GALI NO-2, New Delhi, ANAR WALI MASHJID OLD MUSTAFABAD, North East Delhi, Delhi. 110094 GSTIN (if available): 07BIXPHI779MIZC Order of Rejection of Application for Revocation of Cancellation You have not replied to the notice issued vide reference no. ZA070224106364Y dated 19/02/2024 within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act. Braham Prakash Sales Tax Officer Class II /AVATO Ward 74" 10. As is evident from a perusal of the aforesaid recitals, the solitary reason which has weighed upon the respondent to reject that application was a failure on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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