2024 (8) TMI 899

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....a Jagannath Mishra and Mr. Keshav Garg, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Adv. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 20.01.2022 (hereafter the impugned order), whereby the petitioner's Goods and Services Tax (GST) registration was cancelled with retrospective effect. 2. The petitioner wa....

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....ction 39 of the CGST Act and details of the outwards supplies furnished by the petitioner in Form GSTR-1. However, the SCN also alleged that the petitioner had not complied with the provisions of law and was not found functioning at the time of field visit. 4. The petitioner was called upon to respond to the SCN within a period of 30 days from the date of the SCN and was also directed to appear b....

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....not indicate that the explanations furnished by the petitioner were considered; as stated above, no reasonsare provided for rejecting the same. 7. It is also important to note that the impugned order cancels the petitioner's GST registration with retrospective effect from 17.07.2021. However, the SCN does not mention any such proposed action. More importantly, the impugned order also does not ref....