9911796707
TMI Blog2024 (3) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Mr. Shubham Chandra Gupta, Mr. Ravi Mohan Gupta, Mr. Praveen Goel and Mr. Ashok Kumar, Advocates. For the Respondent: Mr. Rajeev Aggarwal, Additional Standing Counsel JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 20.03.2023 whereby the appeal of the Petitioner seeking restoration of the GST registration has been dismissed solely on the ground that the same is ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice does not specify any cogent reason, it merely states "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". Further, the said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the petitioner had no opportunity to even object to the retrospective cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice and the impugned order are bereft of any details accordingly the same cannot be sustained. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 8. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the supplies made by the taxpayer 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 correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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