2024 (1) TMI 574

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....RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Pranay Jain, Advocate. For the Respondent: Mr. Arnav Kumar, Senior Standing Counsel with Mr. Chetanya Kapoor, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause notice dated 03.08.2023 requiring the petitioner to show cause as to why the GST registration of the petitioner be n....

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....r even averment as to what is the non-compliance and what provision of the GST Act or the Rules that are alleged to have been not complied by the petitioner. 7. Further, we note that the show cause notice requires the petitioner to appear before the "undersigned" i.e. the person issuing notice on 10.08.2023 at 11.00 a.m. The notice does not even mention the name or designation of the authority ....

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....ective criteria. Taxpayer's registration cannot be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant without any cogent reason. 10. 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 th....

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....12. In view of the above, impugned show cause notice dated 03.08.2023 and the order of cancellation dated 15.09.2023 are set aside. The GST registration of the petitioner is restored to its original number. Petitioner shall file the requisite returns in accordance with law. 13. It would be, however, open to the respondent to take further action in accordance with law inter alia, cancellation of....