2024 (7) TMI 1065

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....cate. For the Respondents Through: Mr Rajeev Aggarwal, ASC. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the show cause notice dated 09.03.2021 (hereafter the impugned SCN) and the order dated 28.12.2021 (hereafter the impugned order) passed by the respondent pursuant to the impugned SCN, whereby the petitioner's GST registration was canc....

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....nder the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and was assigned the Goods and Services Tax Identification No. (GSTIN) -07AAACF9565G1ZF. 4. Respondent no.1 issued the impugned SCN calling upon the petitioner to show cause as to why its registration should not be cancelled on account of "Failure to file return timely". The petitioner was called upon to respond to the i....

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.... its case would be decided ex parte on the basis of available records and on merits. However, the impugned SCN did not set the appointed date and time on which the petitioner was required to appear for a personal hearing. Thus, it is apparent that no opportunity of personal hearing was granted to the petitioner. 7. It is also relevant to note that the impugned SCN did not propose cancelling the....

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.... 10. Although, in terms of Section 29 (2) of the CGST Act, the Proper Officer has the power to cancel the GST registration from such date as it may deem fit, however it is obvious that such powers cannot be used arbitrarily. The decision to cancel the registration with retrospective effect must be informed by reason. 11. In the present case, no reasons are found either in the impugned SCN or ....