2024 (9) TMI 1295

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...., Advocate. For the Respondent Through: Mr Aakarsh Srivastava, SC, Mr Vaibhav Gupta and Mr Anand Pandey, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 17.11.2022 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause as to why its Goods and Services Tax (GST) Registration no....

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....o the GST portal has been restricted, he is unable to access the same. The learned counsel for the petitioner states that the petitioner had sought cancellation of his GST registration for the reason that it has closed his business. 4. The proper officer issued the notice dated 04.11.2022 and called upon the petitioner to show cause why his application should not be rejected. A plain reading of....

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....mpugned SCN. The only reason set out in the impugned SCN for proposing to cancel the petitioner's GST registration reads as: "Non-existent". 7. It is also material to note that the impugned SCN did not propose to cancel the petitioner's GST registration with retrospective effect. However, a letter dated 11.11.2022 sent by the Deputy Commissioner (Anti Evasion), CGST West Commissionerate to the ....

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....ioner's GST registration except referring to the impugned SCN. 10. The petitioner is essentially aggrieved by the cancellation of GST registration with retrospective effect. We accept the petitioner's contention that it has not been afforded the sufficient opportunity to respond to any proposed action for cancellation of his GST registration with retrospective effect. 11. In view of the abov....