2024 (1) TMI 437

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....he Petitioner: Mr. Sahil Mongia and Mr. Shahil Rao, Advocate. For the Respondents: Ms. Arunima Dwivedi, Senior Standing Counsel for CBIC with Ms. Pinky Pawan and Mr. Aakash Pathak, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. The petitioner impugns order dated 24.08.2023, whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. Petitioner ....

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.... not given the name of the officer or place where the petitioner has to appear and merely states "jurisdiction officer". 4. Further the order dated 07.02.2023 passed on the show cause notice merely refers to the reply filed by the petitioner on 09.12.2022 and does not give any reasons for cancellation of the registration. It, however, states that the registration is liable to be cancelled for t....

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....d the business had completely stopped and no income was even generated during the period. 7. We notice that the show cause notice as well as the impugned order of cancellation, are themselves vitiated on account of lack of reason and clarity. The appeal has been dismissed solely on the ground of limitation. Since the very foundation of entire proceedings i.e. show cause notice and the order of ....

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....spective date also covering the period when the returns were filed and the taxpayer was compliant. 9. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer's registration with retrospective effect is that the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Al....