2024 (9) TMI 442

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....tition, inter alia, impugning an order dated 10.05.2022 (hereafter the impugned cancellation order) passed by respondent no.2, whereby the petitioner's Goods and Services Tax (GST) registration was cancelled with retrospective effect from 01.07.2017. The petitioner also impugns the Show Cause Notice dated 02.12.2021 (hereafter the impugned SCN) pursuant to which the impugned cancellation order was passed. 4. The petitioner states that it is a registered partnership firm and was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). The petitioner was assigned the Goods and Services Tax Identification Number (GSTIN) - 07AAMFG9272A1ZC. ....

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....se to the impugned SCN within the 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 01.01.2022 at 11.00 hours. Additionally, the petitioner's GST registration was suspended with effect from the date of the impugned SCN - 02.12.2021. 9. As noted above, the petitioner's GST registration was cancelled with retrospective effect from 01.07.2017 by the impugned cancellation order. The said order does not indicate any reason for cancelling the petitioner's GST registration with retrospective effect. The impugned cancellation order except referring to the impugned SCN, does not mention any reason at all. 10. The impugned SCN did not propose any adverse action of....

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.... the taxpayer for the statutory non-compliance or payment of any dues notwithstanding it's GST registration has been cancelled. 15. In view of the above, we consider it apposite to direct that the impugned cancellation order will not be operative from 01.07.2017, but with effect from 08.02.2021 being the date on which the petitioner had applied for cancellation of its GST registration. We were inclined to direct that the cancellation of the petitioner's GST registration shall be operative with effect from 30.11.2020 as the petitioner has closed down its business. However, Mr. Aggarwal, the learned counsel for the respondents points out such an application was required to be made within the period of one month from the date of the closure....