2024 (9) TMI 443

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....Singh, Advocates. For the Respondent Through: Ms Monica Benjamin, SSC and Ms Nancy Jain, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 21.05.2024 (hereafter the impugned cancellation order) whereby the petitioner's Goods and Services Tax (GST) registration was cancelled with retrospective effect from 03.07.2017. 2. The....

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....ct, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) and was assigned the Goods and Service Tax Identification No. (GSTIN):07AUPPK2390E121. The proper officer had issued the Show Cause Notice dated 05.09.2023 proposing to cancel the petitioner's GST registration. The reasons as set out in the Show Cause Notice dated 05.09.2023 were also identica....

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.... the cancellation the petitioner's GST registration and the impugned order was issued in compliance with the said letter. 7. It is clear from the above that the impugned order is unsustainable as it has been passed in gross violation of the principles of natural justice. The impugned SCN does not mention any reason for proposing to cancel the petitioner's GST registration. It merely reproduces th....

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....clear from the impugned SCN whether the allegation is one of obtaining registration by means of fraud or by wilful misstatement or by suppressing facts. It is also important to note that the impugned SCN did not propose any action for cancelling the petitioner's GST registration with retrospective effect. 9. According to the learned counsel appearing for the respondent, the petitioner's GST regis....