2024 (3) TMI 1091

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...., Mr. Siddhant Gupta and Mr. Saransh Gupta, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 01.12.2020, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also....

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....trospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 5. Further, the impugned order dated 01.12.2020 passed on the Show Cause Notice does not give any reasons for cancellation. It states that the registration is liable to be cancelled for the following reason "Whereas no reply to notice to show cause has been submitted....

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....able shows nil demand. 7. Learned counsel for petitioner submits that the petitioner is no longer interested in continuing business and has closed down his business activities since the lockdown. 8. We notice that the Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons f....

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.... the respondent, one of the consequences for cancelling a taxpayer'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 taxpayer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention is required to consider this aspect while....