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2024 (1) TMI 235 - DELHI HIGH COURTCancellation of petitioner’s GST registration with retrospective effect from 01.01.2019 - it is the petitioner’s case that it closed its business on 08.02.2021, accordingly, the GST registration was required to be maintained for the period with effect from 01.01.2019 to 08.02.2021 - HELD THAT:- It is settled law that an authority which is charged with performing a statutory duty has to independently satisfy itself of the reasons for taking such decisions. It is trite law that such authority cannot act on the dictation of another authority. In the present case, the impugned order does not indicate any reason for cancellation of the petitioner’s GST registration with the retrospective date, that is, from 01.01.2019. More importantly, the SCN also did not mention that the petitioner’s GST registration was proposed to be cancelled with retrospective effect from 01.01.2019. Thus, the petitioner was provided no opportunity to contest the cancellation of the GST registration with retrospective effect. Since, the petitioner had filed an application for cancellation of its GST registration, it was not averse to cancellation of its GST registration prospectively, and, therefore, had no reason to contest the SCN. There is also no material on record to indicate that the petitioner was non-existent as on 01.01.2019 or at any time prior to 08.02.2021. This Court considers it appropriate to direct that the impugned order cancelling the petitioner’s GST registration be effective from 08.02.2021 - Petition disposed off.
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