TaxTMI 
TaxTMI 
2024 (3) TMI 628
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....ts: Mr. Raghvendra Shukla, Senior Panel Counsel for UOI. Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar and Mr. Vipul Kumar, Advocates for R-2 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Show Cause Notice dated 06.06.2023 and also impugns order dated 15.06.2023 whereby GST registration of the Petitioner was cancelled w.e.f 26.10.2022. 2. Petitioner had submitt....
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....impugned order of cancellation dated 15.06.2023 has been passed. 6. Along with the counter-affidavit, a Panchnama dated 30.05.2023 has been annexed which shows that an inspection of the subject premises was carried out on 30.05.2023 at 6.10 P.M., however, petitioner firm was not found existent at the subject premises. 7. As per the petitioner, petitioner had applied for cancellation of GST regis....
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....f the counter-affidavit, neither the Show Cause Notice nor the order refer to any wrongful claim of Input Tax Credit. It is of course open to the authorities to take appropriate action in accordance with law by issuing proper Show Cause Notice, grant of an opportunity of hearing and then passing an appropriate order. 11. Further, we may note that neither the Show Cause Notice dated 06.06.2023, no....
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....th retrospective effect mechanically. It can be cancelled 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 retur....