9911796707
TMI Blog2024 (8) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... R P Singh, Mr Yash Aggarwal and Mr Aman Sinha, Advocates. For the Respondent Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 13.11.2023 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause why its GST registration be not cance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order cancelling the petitioner's GST registration. 4. The only reason set out in the impugned order, apart from reference to the impugned SCN reads as under: - "Others Rule 22 (1)/sub-rule (2A) of rule 21A" 5. The learned counsel for the petitioner submits that the reasons as set out in the impugned order are not intelligible. Rule 22 (1) of the Central Goods and Services Tax Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inward supplies derived on the basis of details of outward supplies furnished by his suppliers in their FORM GSTR-1. 7. In the present case, the impugned SCN does not refer to any discrepancy between the inward supplies as declared by the petitioner and the return of the outward supplies filed by the suppliers. 8. It is also material to note that the impugned SCN does not contain any proposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Section. However, it is trite that cancellation from retrospective date cannot be whimsical or arbitrary. The Proper Officer's decision to cancel the registration with retrospective date must be informed by reason. The failure to file the returns for a continuous period of six months, absent anything additional, does not present any reason for cancellation of the taxpayer's GST registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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