2024 (1) TMI 1144

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.... For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order in appeal dated 11.01.2024 whereby the appeal filed by the Petitioner has been dismissed solely on the ground of limitation. Petitioner filed the appeal impugning order dated 12.09.2020 whereby the GST r....

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....tted an application for Cancellation of Registration Certificate on ground of discontinue of business with effect from 01.02.2019. 5. Pursuant to the said application, notice was given to the Petitioner on 17.03.2020 seeking additional information and documents relating to application for cancellation of registration. On account of non-apply of the said documents, order dated 05.06.2020 was passe....

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....ectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. 9. Records clearly demonstrate that the Petitioner had submitted an application seeking cancellation of the GST registration on 08.05.2019 and thereafter, vide order dated 12.09.2020, the registration of the Petitioner had been cancelled. We note that the cancellation of regi....

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....ompliant. 11. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer'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. Although, we do not consider it apposite to examine this aspect but assuming that the respond....