TMI Blog2023 (12) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD 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 petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Mr. Rajeev Aggarwal, learned Additional Standing Counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition, impugning an order dated 17.07.2023 (hereafter the impugned order ), cancelling the petitioner s GST registration with retrospective effect. 4. The impugned order was issued pursuant to a Show Cause Notice dated 06.06.2023, whereby the Proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.07.2017. 8. The reasons stated in the impugned order are not intelligible. 9. We have asked Mr. Aggarwal, learned counsel, whether he could decipher the same. He too, is unable to explain the said reasons. 10. Further, the impugned order does not provide any reason for cancelling the petitioner s GST registration with retrospective effect. 11. As noted above, the only reasons stated in the Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order does not set out any intelligible reason for cancelling the petitioner s GST registration, let alone doing so with retrospective effect. 16. Having stated above, 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 obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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