2024 (5) TMI 1377

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....the Petitioner: Mr. Yash Singania, Advocate For the Respondents: Mr. Anurag Ojha, Sr. SC with Mr. Subham Kumar, Mr. Kumar Abhishek, Advocates Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 08.04.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitatio....

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.....e., authority issuing the notice. However, the said Notice did not bear the date and time when the Petitioner was required to appear for personal hearing. 4. Said Show Cause Notice also does not put the Petitioner to notice 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.....

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.... 6. It may be noted that in the impugned order of cancellation, in the column of dues at the bottom there is 'zero' amount stated to be due against the petitioner and the table shows nil demand. 7. Learned counsel for Petitioner submits that the petitioner is no longer interested in continuing business and has closed down all business activities since February 2019. 8. We notice that the Show C....

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....d 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 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 pa....