2024 (3) TMI 629

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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. 2. Vide Show Cause Notice dated 17.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....easons 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 in response to the notice to show cause dated 17.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....18. 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 looking after the subject business for its closure and ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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, we do not consider it apposite to examine this aspect but as....