2024 (2) TMI 1068

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....oner: Appearance not given. For the Respondent: Mr. Akshay Amritanshu, Senior Standing Counsel with Ms. Anjali Kumari, Mr. Samyak Jain and Mr. Ayush Raj, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. The petitioner impugns order in appeal dated 28.04.2023, whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. Petitioner had filed the appeal ....

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....hat the registration is liable to be cancelled for the following reason "Response not received". However, the said order in itself is contradictory. The order states "reference to your reply dated 19.01.2021 to the show cause notice dated 09.01.2021" and the reason stated for cancellation is "Response not received". The order further states that effective date of cancellation of registration is 20....

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....y on the ground of limitation. Since the very foundation of entire proceedings i.e., Show Cause Notice and the order of cancellation are vitiated, we are of the view that no purpose would be served in relegating the petitioner to the stage of an appeal. 8. Further, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Acc....

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....ering the period when the returns were filed and the taxpayer was compliant. 10. 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 consid....