2024 (1) TMI 1047

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....R. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Gaurav Gupta, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 09.07.2022, whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impu....

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....ice dated 15.07.2021 also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 6. Records clearly demonstrates that petitioner had submitted an application seeking cancellation of the GST registration on 06.05.2019 and thereafter, v....

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....r 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. 8. It is important to note that, acc....