2024 (2) TMI 478

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.... 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 show cause notice dated 12.11.2021 ....

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....ffect 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 any retrospective date, as he may deem fit if th....

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....ade 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 taxpayer's registration can be cancelled with....