2024 (4) TMI 154

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....case: For the Petitioner: Mr. Nitin Gulati for Ms. Reena Gandhi & Mr. Sachin Goyal, Advocates. For the Respondents: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 17.07.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017. Peti....

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....titioner has to appear. 4. Thereafter, the impugned order dated 17.07.2023 passed on the Show Cause Notice does not give any reasons for cancellation. It merely states "reference to show cause notice issued dated 27/06.2023" and subsequently states "the effective date of cancellation of your registration is 07/07/2017". The order further states that effective date of cancellation of registration ....

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..... 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. 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 ....

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.... 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 taxpayer during such period. Although, we do not consider it apposite to examine....