2024 (4) TMI 293

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es who appeared in this case: For the Petitioner: Mr. Vinod Sabharwal, Mr. Sailender Verma & Mr. Aditya Rai, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 03.02.2023 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice that the registration is liable to be cancelled retrospectively. Thus, the Petitioner had no opportunity to even object to the retrospective cancellation of the registration. 5. Thereafter, the impugned order dated 03.02.2023 passed on the Show Cause Notice dated 24.09.2021 does not give any reasons for cancellation. It, however, states that the registration is liable to be cancelled for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ply was filed. 7. Learned counsel for Petitioner submits that Sh. Manoj Kumar Munjal passed away on 29.04.2021 and after the demise of the proprietor, no business has been carried out. 8. He further submits that Mr. Abhay Munjal i.e., the son of late proprietor is carrying on business under a separate name and separate GST registration number and the subject GST registration has not been use....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en 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 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 tax payer during such period. Although, we do not consider it apposite to....