2024 (4) TMI 152

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.... For the Petitioner: Mr. Anurag Rajput, 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 retrospect....

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....tration. 3. Thereafter, the impugned order 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....

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....er had appeared before the Assistant Commissioner on the date and time fixed in support of his application seeking revocation of the cancellation of registration. 7. Learned counsel for respondent submits that certain queries have been raised which have been responded by the petitioner and accordingly no decision on the application for revocation has been taken. 8. In view of the above, this....