2024 (4) TMI 213

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....tioner: Mr. Rishabh Sancheti, Ms. Padma Priya & Ms. Shreya Bhatnagar, Advocates. For the Respondents: Mr. Arnav Kumar & Mr. Gurdas Khurana, Advocates for CGST. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 11.10.2023 whereby the appeal of the Petitioner seeking restoration of the GST registration has been dismissed. Petitioner also impugns order dated 13.10.202....

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.... said order in itself is contradictory. The order states "reference to your reply dated 08/10/2022 in response to the notice to show cause dated 29/09/2022" and the reason stated for the cancellation is "Neither attended PH nor responded to the SCN issued. Hence, cancelled". The order further states that effective date of cancellation of registration is 28.07.2020 i.e., a retrospective date. There....

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....d 13.10.2022 cancelling the GST registration of petitioner cited any such reason and the said reason has surfaced only in the appeal. The mere fact that the subject ground has been mentioned in the appeal for the first time would be of no consequence. 7. We notice that the Show Cause Notice and the impugned orders are bereft of any details and accordingly the same cannot be sustained. Neither t....

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.... on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer's registration is required to be cancelled with retrospective date also covering the period when the 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 ....