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2023 (12) TMI 944 - DELHI HIGH COURTCancellation of petitioner’s GST registration with retrospective effect - failure to furnish the returns for a continuous period of six months - HELD THAT:- In the present case, the impugned order does not set out any intelligible reason for cancelling the petitioner’s GST registration, let alone doing so with retrospective effect - it is also material to note that the learned counsel for the petitioner had confined his challenge to the cancellation of the petitioner’s GST registration with retrospective effect. It is stated that the petitioner had no objection to his GST registration being cancelled but the same cannot be done with retrospective effect, as the same has a cascading effect on the petitioner’s customers whom the supplies were made. The impugned order to the extent that it directs cancellation of the petitioner’s registration with retrospective effect, is set aside - petitioner’s GST registration shall stand cancelled from the date of the issuance of the Show Cause Notice, that is, with effect from 06.06.2023. Petition disposed off.
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