2024 (1) TMI 872

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Petitioner: Mr. Rakesh Kumar and Mr. Praveen Kr. Gambhir, Advocates. For the Respondent: Mr. Arnav Kumar, SSC with Ms. Aranya Sahay, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause notice dated 23.12.2022 and order dated 16.01.2023 whereby GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017. 2. Learn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cancellation of GST registration. 4. We notice that the impugned order dated 16.01.2023 is bereft of any reasoning. It simply states that reference be had to the show cause notice dated 23.12.2022 and thereafter states that the effective date of cancellation of registration is 02.07.2017. 5. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention in this regard is correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpay....