2023 (4) TMI 156

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....sh Kumar, Adv. For the Respondents Through: Ms. Shilpa Singh, Adv. for Mr. Rajeev Aggarwal, ASC with Ms. Divyanshi Bansal, Adv. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under:- "i) Your Lordship may be please to issue Writ of mandamus or any other appropriate Writ to set aside order of dated 11-12-2020 and Respondent 2 & 3 to direct them to ....

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.... 07AEYPB7882D1Z2). 3. The respondents issued a show cause notice dated 11.12.2020, calling upon the petitioner to show cause why her GST registration not be cancelled for the reason that she had not filed her returns for a continuous period of six months. The respondents also suspended the petitioner's registration with effect from the said date, that is, 11.12.2020. 4. The petitioner did not re....

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....lhi and therefore, had not filed any returns. The petitioner is not aggrieved by the cancellation of its GST registration and states that in any event her GST registration was required to be cancelled on account of her discontinuing its business and shifting to Kanpur. The petitioner is essentially aggrieved on account of the cancellation of its registration with retrospective effect. 8. In terms....

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.... retrospective effect. Thus, the petitioner had no opportunity to address any proposed action of cancellation of registration ab initio. 10. The learned counsel appearing for the petitioner submits that the petitioner would have no objection if the order cancelling the petitioner's GST registration is sustained albeit with effect from 11.12.2020 (the date of the show cause notice) instead from01.....