2023 (12) TMI 944

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....ne   For the Respondents Through: Mr. Rajeev Aggarwal A.S.C. along with Mr. Prateek Bhadwar, Ms. Shaguftha H. Badhwar and Ms. Samridhi Vats, Advocates. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned Additional Standing Counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition, impugning an order dated 17.07.2023 (hereafter 't....

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....wing reasons: "Rule 21A(2A)- comparison of returns furnished by registered person under section 39 as selected by PO while issuing REG-31" 7. The registration was cancelled with retrospective effect, from 03.07.2017. 8. The reasons stated in the impugned order are not intelligible. 9. We have asked Mr. Aggarwal, learned counsel, whether he could decipher the same. He too, is unable to ....

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....sfied. However, the cancellation with retrospective effect cannot be arbitrary. 14. It is necessary that the same be informed by reason and not to the objective satisfaction of the Proper Officer. 15. In the present case, the impugned order does not set out any intelligible reason for cancelling the petitioner's GST registration, let alone doing so with retrospective effect. 16. Having st....