2024 (9) TMI 442

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....10.05.2022 (hereafter the impugned cancellation order) passed by respondent no.2, whereby the petitioner's Goods and Services Tax (GST) registration was cancelled with retrospective effect from 01.07.2017. The petitioner also impugns the Show Cause Notice dated 02.12.2021 (hereafter the impugned SCN) pursuant to which the impugned cancellation order was passed. 4. The petitioner states that it is a registered partnership firm and was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). The petitioner was assigned the Goods and Services Tax Identification Number (GSTIN) - 07AAMFG9272A1ZC. 5. The petitioner claims that its business suf....

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.... from the date of the service of the impugned SCN and was also directed to appear before the proper officer on 01.01.2022 at 11.00 hours. Additionally, the petitioner's GST registration was suspended with effect from the date of the impugned SCN - 02.12.2021. 9. As noted above, the petitioner's GST registration was cancelled with retrospective effect from 01.07.2017 by the impugned cancellation order. The said order does not indicate any reason for cancelling the petitioner's GST registration with retrospective effect. The impugned cancellation order except referring to the impugned SCN, does not mention any reason at all. 10. The impugned SCN did not propose any adverse action of cancelling the petitioner's GST registration ab initio, th....