9911796707
TMI Blog2025 (2) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... revocation application is a direction to the petitioner to file the return from April 2023 to date. Clearly, the show cause notice for rejection of the application for revocation is also defective and not sustainable. The consequent order to the application for revocation dated 02.04.2024 also does not contain any reason it merely states that reply has not been filed to the notice dated 12.03.2024 and the application is accordingly rejected. There is complete non application of mind. The entire proceedings initiated by the respondent are flawed and the error commenced from the issuance of the the very show cause notice dated 11.10.2023 as noticed hereinabove. Since the very show cause notice i.e. the seed of the proceedings was defected, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... celled. Further petitioner impugns order dated 02.04.2024, whereby the application for revocation of cancellation was dismissed. 2. Petitioner is in the business of construction of buildings and other government constructions and had obtained a GST registration. 3. Show cause notice dated 11.10.2023 was issued to the petitioner inter alia on the ground that petitioner had failed to furnish returns for a continuous period of six months. 4. As per the petitioner, petitioner could not file the returns for the reason that the managing partner of the petitioner Sureshbhai B. Mangukiya who was looking after the affairs of the firm was suffering from several ailments and was unwell and not attending to office. 5. We note that the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice is defective and cannot be sustained. 8. The consequential order dated 12.01.2024 of the show cause notice does not state any reasons for the cancellation. It merely states that reference may be had to the show cause notice dated 11.10.2023 and thereafter states that the effective date of cancellation of registration is 12.01.2024. Said order does not even specifically direct the cancellation of the registration. It merely refers to the show cause notice and a date of cancellation. There are no reasons mentioned in the impugned order of cancellation. Even the order does not bear any signature of an officer though it mentions name of the Superintendent Ujjain-1 but it is once again digitally signed by DS GOODS AND SERVICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the respondent are flawed and the error commenced from the issuance of the the very show cause notice dated 11.10.2023 as noticed hereinabove. Since the very show cause notice i.e. the seed of the proceedings was defected, all proceedings emanating there from are thus unsustainable. There is also complete non application of mind and the show cause notices and orders have been passed in a mechanical manner. 12. Cancellation of GST registration has a serious impact on the registrant and its ability to carry on business. Such a cancellation cannot be in a mechanical or casual manner as has been done in the present case. There has to be a complete application of mind and cogent reasons for such a drastic step of cancellation of GST regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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