Part-150-One Pager Snapshot to Cases on Section 29, 129 of CGST Act, 2017

-It is not open for the department to again cancel petitioner’s GST registration for the same reason on which registration was earlier cancelled but revoked unless it is premised on the ground that had occurred after the date from which petitioner’s GST registration was cancelled earlier

-Petitioner’s GST registration was proposed to be cancelled on the ground that it had not furnished any return for a period of six months, therefore it could not be a ground for cancelling GST registration ab initio

-Once SCN and order cancelling registration did not provide for any reason whatsoever for action being taken against the petitioner then it was an incurable defect which could not be improvised in reply of respondents before the Court.

-On goods being verified during movement, it was found that goods being transported were different from mentioned in invoice & E-way bill and value was also different, thus matter remanded back considering submission of petitioner that authority passing impugned order was neither assessing authority and nor adjudication authority