2023 (12) TMI 1279

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....heed Ahmad, Mr. Sameed Salim and Mr. Mohd. Ikram, Advocates For the Respondent : Mr. Rajeev Aggarwal, ASC with Ms. Shaguftha Hameed and Ms. Samridhi Vats, Advocates. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned standing counsel accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 10.03.2023 (hereafter 'the impugned order'), whereby....

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....irty) days from the date of service of the impugned SCN and to appear before the concerned Officer on 13.02.2023. In addition, the petitioner's GST registration was suspended with effect from the date of the impugned SCN, that is, with effect from 15.01.2023. 9. The petitioner submits that he has filed his return till 31.03.2022 and concedes that he has not filed returns thereafter. 10. The peti....

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...., the discretion to cancel the GST registration from retrospective effect cannot be exercised arbitrarily or whimsically. Such decision to cancel the GST registration with retrospective effect must be informed by reason. 14. In the present case, the impugned order does not indicate any reason for cancelling the petitioner's GST registration, let alone a reason for doing so retrospectively. Thus, ....