2024 (3) TMI 550

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.... the Petitioner: Mr. Nitin Gulati and Mr. Pratyaksh Gupta, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.12.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 02.12.2021. 2. Vide Show Cause N....

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....ause Notice does not give reasons of cancellation. It states that the registration is liable to be cancelled for the following reason "whereas no reply notice to show cause has been submitted". However, the said order in itself is contradictory. The order states "reference to your reply dated 02/01/2022 in response to the notice to show cause dated 02/12/2021" and the reason stated for cancellatio....

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....ctivities abroad. 7. We notice that the Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 8. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such date including any retrospective ....

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.... 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 is required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such c....