2023 (4) TMI 156

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....the Petitioner Through: Mr. Rakesh 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 11-12-20....

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....er 'the CGST Act') with effect from 01.07.2017 (GSTIN - 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....

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....d carrying on business from her principal place of business in Delhi 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 cancell....

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....tion that the proper officer proposed to cancel the registration with 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 eff....