TaxTMI 
TaxTMI 
2024 (3) TMI 56
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....r: Mr. Santanu Kanungo & Mr. Himanshu Goel, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC. JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 12.10.2022, whereby, the GST Registration of the Petitioner has been cancelled with effect from 08.06.2018 i.e. retrospective date. 2. Petitioner was in the business of trading of household edible items and had obtain....
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....that no reply to notice to show cause has been submitted and the effective date of cancellation is 08.06.2018. The notice thereafter records that the petitioner has to pay the amounts mentioned in the notice on or before 22.10.2022. However, the amounts mentioned are 0.0 i.e. Nil. 6. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST r....
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....at 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 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 G....
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....ell as the respondent want cancellation of GST registration, however, for different reasons. Accordingly, the impugned order dated 12.10.2022 is modified to the effect that the cancellation of registration shall be effective from 18.07.2022 i.e. the date of the Show Cause Notice on which date the registration was also suspended. 11. The petitioner shall however comply with the provisions of Secti....