TaxTMI 
TaxTMI 
2024 (2) TMI 946
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....inha, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for the petitioner submits that an application has been filed in the Registry placing on record the correct documents. However, the application is not on record. Copy of the application along with the documents are produced. The same is tak....
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....ss and is not interested in conducting any business and wishes to close the business. 5. The impugned order of cancellation dated 24.03.2021 states that the registration is liable to be cancelled for the following reason "Whereas no reply to notice to show cause has been submitted". It seeks to cancel the registration with retrospective effect from 01.07.2017. There is no material on record to sh....
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.... 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, according to the respondent, one of the consequences for cancelling a ....