2024 (7) TMI 1349

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....and Roy, Mr. Mithlesh Tiwari and Mr. Mayank Routs, Advocates. For the Respondents Through: Mr. Udit Malik, ASC and Mr. Vishal Chanda, Advocate. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 22.06.2021 (hereafter the impugned order) whereby the petitioner's Goods and Services Tax Registration - Goods and Service Tax Identification Number ....

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....gistration was suspended from the date of the impugned SCN - 08.02.2021. 4. It is material to note that the impugned SCN did not propose cancellation of the petitioner's GST registration with retrospective effect. Although, the petitioner was put to notice that in case the petitioner failed to appear for personal hearing at the appointed date and time, the case would be decided ex-parte. Howeve....

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.... filed by the petitioner. 7. The learned counsel for the respondent states that it would not be apposite for this Court to decide the question of retrospective cancellation as the Proper Officer is duly empowered under Section 29 (2) of the Central Goods and Services Tax Act, 2017 to cancel the registration with such date as he considers fit. He submits that the matter may remanded to the Prope....