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2023 (10) TMI 480 - DELHI HIGH COURTCancellation of petitioner’s GST registration - SCN do not mention any reason for cancellation - violation of principles of natural justice - HELD THAT:- The SCN did not mention the quantum of wrongful availment of ITC or any refund claimed on the said account - It is also seen that the impugned order cancelling the petitioner’s GST registration does not mention any reason for cancellation of GST registration, except that no reply to the SCN had been submitted. There is merit in the contention that the SCN is bereft of any particulars, and that the impugned order is unreasoned. The SCN as well as the impugned order is liable to be set aside to the extent it cancels petitioner’s GST registration retrospectively. Since it is stated that the petitioner has closed down the business with effect from March, 2021, we direct that the impugned order cancelling the petitioner’s GST registration shall take effect from April, 2021. This is also for the reason that the SCN did not mention that the petitioner’s GST registration would be cancelled with retrospective effect. Thus, the petitioner had no opportunity to object to the same. In the event, the respondents propose to take any action for cancellation of petitioner’s GST registration with retrospective effect, it would be open for the respondents to do so, albeit, in accordance with the law, the respondents would require to issue a proper SCN and take an appropriate decision after affording the petitioner a reasonable opportunity to be heard - Petition disposed off.
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