9911796707
TMI Blog2024 (9) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Vikash Singh, Advocates. For the Respondents Through: Ms. Neha Malik, SC along with Ms. Damini Vishwakarma and Mr. Sahil Malik, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition praying that the order dated 10.06.2022 (hereinafter the impugned order), whereby the petitioner's GST registration was cancelled with retrospective effect from 11.09.2017 be modifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN reads as under :- "1 Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed" 5. The petitioner was called upon to file its reply to the SCN within a period of seven working days from the date of receipt of notice and to appear before the concerned officer on 31.05.2022 at 03:20 PM. The petitioner's GST registration was also suspended with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, the taxpayer neither updated/uploaded/submitted other documents against the discrepancies noticed. Hence, the registration of the taxpayer is cancelled under Section 29 of CGST Act, 2017. Your duty, penalty and interest thereof as applicable is still due on you and you are hereby advised to file/deposit the same. If not, suitable action as per law will be initiated against you." 8. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order cancelling its GST registration. 11. As noted above, the petitioner is not aggrieved by the cancellation of its GST registration as it had closed down its business. The petitioner is, essentially, aggrieved by cancelling of its GST registration with retrospective effect. 12. The present petition was listed on 29.08.2024 and the learned counsel appearing for the respondents sought ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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