9911796707
TMI Blog2023 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... Roy, Mr. Mayank Kouts & Mr. Shiva Narang, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Aadish Jain, Adv. ORDER 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 29.01.2021 (hereafter 'the impugned order'), whereby the petitioner's GST registration was cance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad filed all the returns for the period prior to November, 2019. 4. Respondent no.2 issued a notice dated 15.06.2020 seeking additional information regarding the petitioner's application for cancellation of its GST registration. Since the petitioner did not respond to the said notice, the petitioner's application for cancellation of its GST registration was rejected on 08.07.2020. 5. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was directed to respond to the SCN and appear before the concerned officer on the stipulated date, however, no such date was specified in the SCN. The petitioner's GST registration was also suspended with effect from 13.01.2021. 7. The petitioner's GST registration was cancelled by the impugned order with retrospective effect from 01.07.2017. 8. As noted above, the SCN proposing to cancel the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We are unable to accept that this could be the ground for cancelling the GST registration ab initio from the date it was granted. If the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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