TaxTMI 
TaxTMI 
2024 (7) TMI 418
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....r the Respondents : Mr.Aditya Singla, Sr SC and Ms.Saakshi Garg, Advocate for R1. ORDER 1. The present petition is filed impugning the order dated 24.04.2023 (hereafter the impugned order) passed by the respondents whereby the Goods and Services Tax Identification Number (GSTIN) 07BCRPT4991B1Z2 of the petitioner was cancelled pursuant to the Show Cause Notice dated 16.02.2023. The petitioner als....
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....N. 5. It is also relevant to note that the GSTIN of the petitioner has been cancelled with retrospective effect, that is, 18.05.2022. Curiously, whilst the only ground cancelling the GSTIN of the petitioner is that no reply has been received, the opening sentence of the impugned order indicates that said decision has been arrived at by the concerned officer after examining the reply and submissio....
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....ng apart from stating no reply has been received to the impugned SCN, it does not indicate any reason for cancelling the GSTIN of petitioner. The tabular statement set out in the impugned order indicates that no tax or cess has been determined to be due and payable by the petitioner. 10. In view of the above, the impugned SCN and impugned order are set aside. Consequently, the GSTIN registration ....