2024 (9) TMI 436

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....ssum Firdause, Advocates. For the Respondents Through: Mr Udit Malik, ASC and Mr Vishal Chanda, Advocate for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 04.07.2024 (hereafter the impugned order), whereby the petitioner's appeal filed under Secti....

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....t be cancelled on account failure to furnish the returns for a continuous period of six months. The petitioner was directed to furnish a reply within a period of thirty days from the date of the service of the impugned SCN and was also directed to appear before the proper officer on 10.02.2023 at 11:00. Additionally, the petitioner's GST registration was suspended from the date of the impugned SCN....

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....ll. However, the petitioner is now ready to furnish the GST returns. 10. The learned counsel for the respondents contests the said submission. He states that the petitioner had not filed returns for a period of over two years. He states that returns for the period of the year 2021 were filed after the issuance of the impugned SCN. 11. It is material to note that the impugned SCN did not propose ....

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....t case, the impugned cancellation order does not reflect any such reasons. 13. We are also of the view that the cancellation of the petitioner's GST registration with retrospective effect is in violation of the principles of natural justice as no such adverse action was contemplated in the impugned SCN. 14. The cancelation of GST registration has severe and adverse consequences for the taxpayer.....