2023 (9) TMI 399

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....itioner Through: Mr. Parveen Kumar Gambhir, Mr. Rakesh Kumar and Mr. Subhash Chandra Gupta, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar and Ms. Shaguftha H., Advs. ORDER 1. The petitioner has filed the present petition, inter alia, praying that the petitioner's GST Registration be cancelled w.e.f. 31.12.2019 and not from any date prior to that. The....

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....2021, the Proper Officer issued another Show Cause Notice calling upon the petitioner to show cause why its registration not be cancelled on the ground that the petitioner had not filed returns for a continuous period of six months. Thereafter, the Proper Officer passed an order dated 15.03.2021, cancelling the petitioner's registration pursuant to the Show Cause Notice dated 05.03.2021. 6. It ....

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....03.2021 provides no reasons for cancellation of petitioner's GST registration with retrospective effect. 11. In our view considering that the only allegation against the petitioner was not filing returns for a period of six months is no plausible reason to cancel its GST registration with retrospective effect, that is, from 01.07.2017. 12. In view of the above, the impugned order cannot be s....