Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petition again reveals the confusion that is prevalent in various Show Cause Notices and orders issued/passed by the GST department in respect of cancellation of the Petitioner's GST Registration.

3. The brief facts of the case are that firstly, the Petitioner had obtained the GST identification No. 07AAQHM2514M1ZU w.e.f. 7th June 2019. On 30th March, 2021 an application for cancellation of the GST registration was filed by the Petitioner on the ground that the Petitioner was suffering from pancreatic illness. In response to the said application for cancellation of registration, a query was raised by the GST Department on 31st March, 2021 to the following effect:

“Notice for Seeking Additional Information/ Clarification/ Documents relating to Application for Cancellation

This is with reference to your Cancellation application filed vide ARN AA070321082555B Dated - 30/03/2021

The Department has examined your application and is not satisfied with it for the following reasons:

Cancellation Details - Others (Please specify) - As per the returns, there is mismatch of Rs,315576/between GSTRI and GSTR