TaxTMI 
TaxTMI 
2024 (9) TMI 381
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....uskan Banga, Advs. For the Respondent Through: Mr. Gibran Naushad, Sr. SC VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 02.09.2021 (hereafter the impugned order), whereby the petitioner's GST registration was cancelled with retrospective effect from 07.07.2017. 2. The reason set out in the impugned order for cancelling the petitioner's GST re....
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....pugned SCN within a period of seven days from the date of the impugned SCN and also to appear before the concerned proper officer on 24.08.2021 at 12:10 PM. The petitioner's GST registration was suspended with effect from the date of the impugned SCN - 20.08.2021. 5. The petitioner filed an appeal, under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/Delhi Go....
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....tioner's GST registration was proposed to be cancelled. 9. The allegation that the petitioner had secured its registration by fake documents - which finds mention in the impugned order - was not the allegation made in the impugned SCN. There is also no material on the basis of which we may find as to how the said conclusion was drawn by the proper officer. 10. Although the petitioner has filed a....
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.... is liable to be cancelled from the date of registration. 13. Learned counsel for the petitioner disputes the same. He further states that the petitioner's GST registration was suspended from the date of issuance of the impugned SCN and access to part of the petitioner's GST portal was blocked. 14. We do not consider it necessary to examine this controversy in any further detail since it is admi....