2023 (12) TMI 831

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..... Rajeev Deora, Advs. For the Respondents Through: None VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an order dated 03.02.2021 (hereafter 'the impugned order'), whereby the petitioner's GST registration was cancelled with retrospective effect from 01.07.2017. 2. It is the petitioner's case that she was carrying on the business under the name of sole propr....

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....personal hearing on the appointed date and time, failing which she was cautioned that the case would be decided ex parte. 4. It is material to note that the SCN did not specify the appointed date and time fixed for hearing the petitioner. Thereafter, the proper officer passed the impugned order cancelling the petitioner's GST registration. The impugned order does not specify any reason for canc....

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....s and Services Tax Act, 2017, the proper officer has a discretion to cancel the registration from any date including with retrospective effect, however, the said discretion cannot be exercised in arbitrary manner. The decision to cancel the registration with retrospective effect must be based on some objective criteria. In the present case, the petitioner's GST registration was cancelled on accoun....

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....x payer had made supplies and had duly filed the returns for the same. As noticed above, the impugned order does not provide any reason for cancellation of the GST registration let alone reason for doing so with retrospective effect. 8. As stated above, the impugned order is required to be set aside, however, we do not consider it apposite to do so since the petitioner's prayer is limited. She ....