2023 (9) TMI 1181

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....esh Mahna, Mr. Ramanand Roy, Mr. Shiva Narang & Mr. Mayank K, Advs. For the Respondents Through: Mr. Atul Tripathi, SSC. VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.03.2023 (hereafter 'the impugned order') whereby the petitioner's GST registration was cancell....

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....e notice dated 26.04.2022 was issued by the Proper Officer calling upon the petitioner to furnish additional information in connection with his application for cancellation of the GST registration. The petitioner claims that he did not receive the said notice as he had shifted to Dehradun. Since the said show cause notice was not responded to and the petitioner did not provide the documents as sou....

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.... close his business and seek cancellation of the GST registration. 10. As noticed above, the cancellation of the GST registration is not an issue, the issue relates to cancellation of the GST registration with retrospective effect. 11. In the given circumstances, we consider it apposite to direct that the cancellation of petitioner's GST registration shall take effect from 31.03.2022. Howeve....