2024 (3) TMI 327

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....Advocates who appeared in this case: For the Petitioner : Mr. Dinesh Kothari and Mr. B.S. Randhawa, Advocates. For the Respondents: Mr. Rajeev Aggarwal, Additional Standing Counsel. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order in appeal dated 13.02.2024, whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. Petitioner h....

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.... returns for a continuous period of six months". The said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority issuing the notice. Notice does not give the name of the officer or place where the petitioner has to appear. Further, the digital signature in the show cause notice merely mention "digitally signed by DS GOODS AND SERVICES TAX NETWORK 07" 5. Furth....

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....how cause has been submitted". The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. 7. In fact, in our view, order dated 18.08.2022 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues st....

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....ncelled 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 filed and the taxpayer was compliant. 1....