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2023 (11) TMI 551 - DELHI HIGH COURTCancellation of petitioner’s GST registration - non-filing of returns for a continuous period of six months - SCN proposing to cancel the petitioner’s GST registration did not set out the date for the personal hearing - HELD THAT:- The impugned order does not set out any reason for cancelling the petitioner’s registration except stating that no reply was received to the SCN. It is the petitioner’s case that it had stopped its business in the year 2019 and applied for the cancellation of GST registration with effect from 28.11.2019. In these circumstances there are no grounds in the impugned order setting out any reason for the cancellation of GST registration with retrospective date, that is, 01.07.2017. The respondent no. 2’s decision to cancel the GST registration with retrospective date cannot be sustained. It is also material to note that the 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 - it is considered apposite to direct that the cancellation of the petitioner’s GST shall take effect from 28.11.2019 and not from 01.07.2017.
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