2023 (9) TMI 699

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....he Petitioner Through: Mr Nishit Agrawal, Ms Meena Rawat, Ms Kanishka Mittal and Ms Vanya Agrawal, Advocates. For the Respondents Through: Mr R. Ramachandran, Senior Standing Counsel. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 08.06.2022 (hereafter 'the impugned order'), whereby the petitioner's GST registration was cancelled. 2. The impugne....

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....ation as to the grounds on which the petitioner's registration was proposed to be cancelled. Although, it is alleged that the registration had been obtained by fraud, wilful misstatement or suppression of facts, there was no material to indicate as to what fraud is alleged to have been committed; which statement made by the petitioner is alleged to be a misstatement; and which fact was suppressed ....

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....cancelled. Further, the Show Cause Notice did not disclose that the petitioner's GST Registration was proposed to be cancelled with retrospective effect. The impugned order for the cancellation of the GST registration also does not reflect any ground to support the decision to cancel the GST registration with retrospective effect. 8. The petitioner filed an appeal against the impugned order befo....