2024 (2) TMI 1000

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....the Petitioner: Mr. Pranay Jain and Mr. Karan Singh, Advocates. For the Respondents: Mr. Gibran Naushad, Senior Standing Counsel, CBIC. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 16.01.2024, whereby the GST registration of the petitioner has been cancelled with effect from 15.07.2022. 2. A Show Cause Notice dated 21.12.2023 was issued to the petitioner on the gr....

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....r file a reply to the Show Cause Notice. 4. Issue notice. Notice is accepted by learned counsel appearing for respondents. With the consent of parties, the petition is taken up for final disposal. 5. Perusal of the Show Cause Notice clearly establishes that the Show Cause Notice did not give sufficient time to the petitioner to either respond or appear. The Show Cause Notice also does not mentio....

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....pective effect mechanically. It can be cancelled only if the proper officer 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 f....

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.... the impugned order dated 16.01.2024 is set aside. Petitioner is granted one week's time to file reply to the Show Cause Notice with the office of the Principal Commissioner of Goods and Service Tax, West Delhi i.e. the respondent, who shall thereafter have the same forwarded to the Proper Officer for adjudication of Show Cause Notice. Thereafter, the proper officer shall adjudicate the Show Cause....