2024 (4) TMI 213

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..... . Padma Priya & Ms. Shreya Bhatnagar, Advocates. For the Respondents: Mr. Arnav Kumar & Mr. Gurdas Khurana, Advocates for CGST. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 11.10.2023 whereby the appeal of the Petitioner seeking restoration of the GST registration has been dismissed. Petitioner also impugns order dated 13.10.2022 whereby the GST registration of th .....

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..... e order states "reference to your reply dated 08/10/2022 in response to the notice to show cause dated 29/09/2022" and the reason stated for the cancellation is "Neither attended PH nor responded to the SCN issued. Hence, cancelled". The order further states that effective date of cancellation of registration is 28.07.2020 i.e., a retrospective date. There is no material on record to show as to wh .....

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..... f petitioner cited any such reason and the said reason has surfaced only in the appeal. The mere fact that the subject ground has been mentioned in the appeal for the first time would be of no consequence. 7. We notice that the Show Cause Notice and the impugned orders are bereft of any details and accordingly the same cannot be sustained. Neither the Show Cause Notice, nor the orders spell out t .....

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..... yer has not filed the returns for some period 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. 10. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer's registration with retrospective effect is that the tax .....

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..... te returns and information inter alia in terms of Rule 23 of the Central Goods and Services Tax Rules, 2017. 12. It is clarified that Respondents are not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect of the subject firm in accordance with law including retrospective cancellation of the GST registration. 13. Petition along with application .....

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