2024 (2) TMI 1363

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....ilender Verma, Mr. Subhash Chandra Gupta, Mr. Ravi Mohan Gupta & Mr. Praveen Goel, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC. JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks direction to respondent to cancel the GST registration of the petitioner with effect from 26.11.2020 and impugns order dated 24.06.2021 whereby the GST registration of the petitioner was ca....

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....ted 30.01.2021 on the ground "THE DEALER HAS NOT SUBMITTED THE REPLY OF NOTICE AND AS WELL AS ASMT-10." 6. Thereafter, Show Cause Notice dated 07.04.2021 was issued to the petitioner on the ground that "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months.". 7. Pursuant to the said show cause notice, impugned order dated 24.06.2021 was pass....

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....rospectively. 9. Further, Show Cause Notice dated 07.04.2021 and order dated 24.06.2021 does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. 10. In our view, order dated 24.06.2021 does not qualify as an order of cancellation of re....

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....s 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. 12. 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 cred....