2024 (3) TMI 333

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....: Mr. Rakesh Kumar and Mr. P.K. Gambhir, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 08.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 03.07.2017. Petitioner also impugns Show Cause Notice dated 29.10.2021. 2. Vid....

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....rtunity to even object to the retrospective cancellation of the registration. 5. Thereafter, the impugned order dated 08.08.2023 passed on the Show Cause Notice dated 29.10.2021 does not give any reasons for cancellation of registration. It merely states, "Whereas no reply to the show cause notice has been submitted and whereas, the undersigned based on record available with this office is of the....

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....etrospectively with effect from 03.07.2017 on the ground of "Section 29(2)(c)- Person, other than paying tax u/s 10 failed to furnish returns for prescribed periods". 8. We notice that the impugned Show Cause Notice and the impugned order are also bereft of any details and accordingly the same cannot be sustained. Neither the impugned Show Cause Notice, nor the impugned order spell out the reason....

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....g 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 taxpayer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention in required to consider this aspect w....