2024 (1) TMI 1046

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....9;BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek and Ms. Samridhi, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 27.02.2023, whereby the GST registration of the petitioner was cancelled retrospectively with effect....

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....hould have been cancelled from the date of 08.11.2022 i.e. the date when the show cause notice was issued and the registration was suspended. 5. He submits that petitioner would apply for fresh registration. 6. We may note that though the Show Cause Notice states that petitioner failed to file returns under Section 39 of the Goods and Services Tax Act, 2017. 7. The impugned order seeks to....

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....ly if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer's registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. 10. It is i....