2023 (12) TMI 733

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....vs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Ms. Charu Sharma, Adv. VIBHU BAKHRU, J. 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 28.09.2019 (hereafter 'the impugned order') whereby the petitioner's GST registration was cancelled with retrospect....

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....GST registration was issued by the petitioner. 5. Section 29(2) of the Central Goods and Services Tax Act, 2017 empowers the proper officer to cancel the registration from any date including with retrospective effect if the authority deems it fit. However, the discretion to cancel the registration with retrospective effect cannot be exercised arbitrarily. In the present case, the only reason for ....