2024 (3) TMI 629

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....han Sinhaa, Mr. Rajeev Deora and Mr. Manish Jain, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 31.07.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 17.07.2019.....

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....w Cause Notice dated 17.07.2019 does not give any reasons for cancellation. It, however, states that the registration is liable to be cancelled for the following reason "whereas no reply to the show cause notice has been submitted; whereas on the day fixed for hearing you did not appear". However, the said order in itself is contradictory. The order states "reference to your reply dated 26.07.2019....

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.... submits that Sh. Krishan Mohan passed away on 14.03.2018. He further submits that the petition has been filed by Mr. Praphul Mohan Aggarwal, son of Late Mr. Krishan Mohan, who had the GST registration. 8. He further submits that after the death of Mr. Krishan Mohan the business was closed down and, thereafter, Mr. Praphul Mohan Aggarwal i.e., his son is carrying on a different business and is ....

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....e date also covering the period when the returns were filed and the taxpayer was compliant. 10. It is important to note that, according 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 tax payer during such period. Although,....