2024 (2) TMI 478

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....LE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Rakesh Kumar, Mr. Subhash Chandra Gupta, Mr. Akul Mangla and Mr. Shailender Verma, Advocates. For the Respondents: Ms. Shagufta H. Badwar, Ms. Samridhi Vats, Advocates for Mr. Rajeev Aggarwal, Additional Standing Counsel. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of....

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....ng the registration retrospectively with effect from 01.07.2017. 5. Learned counsel for the Petitioner submits that the Petitioner does not intend to carry on business and the business has been discontinued immediately on the demise of Mr. Rajendra Kumar Bothra. 6. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such date including an....

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.... 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 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,....