9911796707
TMI Blog2024 (3) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC. JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order of cancellation of registration dated 11.11.2022 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 07.10.2022. 2. Vide Show Cause Notice dated 07.10.2022, pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration. 5. Further, the impugned order dated 11.11.2022 passed on the Show Cause Notice dated 07.10.2022 does not give any reasons for cancellation. It, however, states that the registration is liable to be cancelled for the following reason "whereas no reply to the show cause notice has been submitted". However, the said order in itself is contradictory. The order states "reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is ill health & old age. 8. The show cause notice and the impugned order are also bereft of any details accordingly the same cannot be sustained. Further, neither the show cause notice, nor the order spell out the reasons for retrospective cancellation. 9. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such date including any retrospecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed 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 required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
