2024 (4) TMI 521

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.....A. Ansari, Mr. Khursheed Ahmad, Mr. Mohd Kamil and Mr. Mohd Ikram, Advocates For the Respondents: Mr. Rajiv Aggarwal, ASC with Ms. Samridhi Vats, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 13.02.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order date....

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.... Notice dated 11.03.2021 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states "Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months." 6. Said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospecti....

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.... material on record to show as to why the registration is sought to be cancelled retrospectively. 8. It may be noted that on one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 9. Learned counsel for petitioner submits that the petitioner is ....

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....jective but must be based 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. 12. It is important to note that, according to the respondent, one of the consequences for....