9911796707
TMI Blog2024 (1) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek and Ms. Samridhi, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 04.11.2021, whereby the GST registration of the petitioner was cancelled retrospectively with effect from 10.07.2017 and also impugns Show Cause Notice dated 19.10.2021. Vide Show Cause Notice dated 19.10.2021, petitioner was called u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctively. 5. Further, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 6. Therefore, both the show cause notices and the impugned order are bereft of any reasoning and particulars and are accordingly n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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 credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention in this regard is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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