2024 (4) TMI 152

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....ajput, Mr. Dhruv Bhardwaj, Mr. Sahib Rajput and Mr. Sahil Puri, Advocates. For the Respondents: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 06.01.2024, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.03.2023 and....

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....rder dated 06.01.2024 passed on the Show Cause Notice does not give any reasons for cancellation. It merely states "reference to show cause notice issued dated 11/10/2023" and subsequently states "the effective date of cancellation of your registration is 01/03/2023". The order states that the effective date of cancellation of registration is 01.03.2023 i.e., a retrospective date. There is no mate....