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TMI Blog2024 (9) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Adv. for R-1 and 2. ORDER 1. The petitioner has filed the present petition, inter-alia, impugning an order dated 26.09.2021 (hereafter the impugned cancellation order), whereby the petitioner's GST registration was cancelled with retrospective effect from 01.07.2017. 2. The petitioner was registered under the Central Goods and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided ex-parte on the basis of the available records. However, the impugned SCN did not specify any date or time for the personal hearing. 5. The petitioner's GST registration was cancelled with retrospective effect from 01.07.2017 - that is from the date it was granted - in terms of the impugned cancellation order. 6. The impugned SCN did not propose any action of retrospective cancellati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration may be restored to enable him to file his returns and pay the taxes. He also referred to the proviso (4) of Rule 23 (1) of the Central Goods and Services Tax Rules, 2017, which provides for a period of thirty days for a tax payer to file his returns in case the order cancelling its registration is revoked. 10. In view of the above, we consider it apposite to set aside the impugned cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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