2024 (3) TMI 901

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....e Appellant: Mr. Shailender Verma, Mr. Shubham Chandra Gupta, Mr. Ravi Mohan Gupta, Mr. Praveen Goel and Mr. Ashok Kumar, Advocates. For the Respondent: Mr. Rajeev Aggarwal, Additional Standing Counsel JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 20.03.2023 whereby the appeal of the Petitioner seeking restoration of the GST registration has been dismissed sole....

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....01.2022 was issued to the petitioner. Though the notice does not specify any cogent reason, it merely states "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". Further, the said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the petitioner had no opportun....

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....e shows nil demand. 7. We notice that the Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 8. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person fro....

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....stomers 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 this regard is correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with ....