9911796707
TMI Blog2024 (1) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner: Mr. Rakesh Kumar & Mr. Praveen Kumar, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek and Ms. Samridhi, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 23.11.2022 and Show Cause Notice dated 09.12.2022. Vide Show Cause Notice dated 09.12.2022, petitioner was called upon to show cause as to why the registration be not cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice has been received. Both the show cause notices and the impugned order are bereft of any reasoning and particulars and are accordingly not sustainable. 5. The impugned order also seeks to cancel the registration with effect from 01.07.2017. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 6. Further, the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not mean that the taxpayer's registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. 8. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer's registration with retrospective effect is that the taxpayer's customers are denied the input tax cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be in accordance with law and pursuant to a proper Show Cause Notice and an opportunity of hearing being given to the petitioner.
11. Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due from the petitioner in accordance with law.
12. The petition is accordingly disposed of in the above terms. X X X X Extracts X X X X X X X X Extracts X X X X
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