2024 (3) TMI 165

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....s been produced in Court and same is taken on record. 2. Petitioner impugns order dated 27.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 27.05.2022. Said cancellation order was issued pursuant to a Show Cause Notice dated 25.04.2023. 3. Petitioner is the proprietor of M/s Dream Events and is engaged in the business of events, conventions, exhibitions and possessed GST registration. 4. Vide Show Cause Notice dated 25.04.2023, petitioner was called upon to show cause as to why the registration be not cancelled on the ground "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". It may be noticed that the said Show Cause Notice re....

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....n Fashion Mall, Pitampura, Delhi-110034." 8. Learned Counsel for Respondent submits that petitioner was not found functioning at the registered address and was in violation of 86 (B) of CGST Rules 2017. This is disputed by the Learned Counsel for Petitioner. 9. We note that neither the Show Cause Notice nor the impugned order refers to the petitioner not being found at the registered address. The only reason given in the Show Cause Notice is "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed" and the order is completely bereft of any reasoning. Accordingly, the same cannot be sustained. Further, neither the Show Cause Notice, nor the order spell out the reasons for retrospective c....