2023 (9) TMI 1185

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....ner : Mr Pulkit Verma and Mr Peyush Pruthi, Advocates For the Respondents : Ms Anushree Narain, Standing Counsel with Ms Nishtha Mittal, Advocate ORDER 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 25.10.2022 (hereafter 'the impugned order'), whereby the petitioner's GST....

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....ppear before the proper officer on 09.09.2022. Additionally, the Show Cause Notice indicated that the petitioner's GST registration was also suspended with effect from the date of the Show Cause Notice - 02.09.2022. 6. The impugned order indicates that the petitioner's GST registration was cancelled for the sole reason that the petitioner had not responded to the Show Cause Notice. 7. Undisp....

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....dicate that the petitioner's registration was proposed to be cancelled with retrospective effect from the date it was granted. However, the impugned order has cancelled the petitioner's registration ab-initio. The impugned order is also silent as to why the proper officer has considered it fit to cancel the GST registration with retrospective effect. This is a digitally signed order. The aut....