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2024 (3) TMI 962 - DELHI HIGH COURTRetrospective cancellation of GST registration of petitioner - petitioner could not respond to the SCN as the petitioner could not access the GST portal - HELD THAT:- The impugned order dated 11.12.2023 has been passed merely on the ground that no reply has been received from the taxpayer - It is not in dispute that once the registration is cancelled retrospectively, the taxpayer is not in a position to access the portal; become aware of any notice or respond thereto. In the instant case, since the GST portal shows that the registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017, petitioner would not have been able to receive the show cause notice or access the portal to become aware of any show cause notice or respond thereto. Since both the petitioner as well as respondent want the registration to be cancelled, though for different reasons, the interest of justice requires that the registration of the petitioner be deemed to be cancelled with effect from 01.01.2018 i.e., the date of the application filed by the Petitioner seeking cancellation of the GST registration - the impugned order dated 11.12.2023 is not sustainable - petition disposed off.
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