2023 (10) TMI 480

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....r Through: Mr. Rakesh Kumar, Adv. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Aadish Jain, Advocate. ORDER 1. The petitioner has filed the present petition impugning an order dated 09.08.2021 (hereafter 'impugned order'), whereby the petitioner's GST registration was cancelled with retrospective effect. 2. The petitioner was issued a Show Cause Notice (hereafter 'SCN') da....

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....istration was cancelled by the impugned order with retrospective effect from 01.07.2017. The impugned order also includes a Tabular Statement which indicates that no amount had been ascertained as payable by the petitioner. 6. It is the petitioner's case that he had closed down the business during April, 2021 (while the pandemic was raging). 7. It is stated that the Director of the petitioner Co....

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....oices were mentioned. The SCN also did not mention the quantum of wrongful availment of ITC or any refund claimed on the said account. 9. It is also seen that the impugned order cancelling the petitioner's GST registration does not mention any reason for cancellation of GST registration, except that no reply to the SCN had been submitted. 10. There is merit in the contention that the SCN is bere....