2024 (9) TMI 1294

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....gh: Mr. Roopesh Kumar Mishra and Mr. Vikash Singh, Advocates. For the Respondents Through: Ms. Neha Malik, SC along with Ms. Damini Vishwakarma and Mr. Sahil Malik, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition praying that the order dated 10.06.2022 (hereinafter the impugned order), whereby the petitioner's GST registration was cancelled with retrosp....

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....cancelled. The only reason referred to in the SCN reads as under :- "1 Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed" 5. The petitioner was called upon to file its reply to the SCN within a period of seven working days from the date of receipt of notice and to appear before the concerned officer on 31.05.2022 at 03:20 PM. Th....

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....pdated Bank Account details as per Rule 10A, CGST Rules, 2017. Further, the taxpayer neither updated/uploaded/submitted other documents against the discrepancies noticed. Hence, the registration of the taxpayer is cancelled under Section 29 of CGST Act, 2017. Your duty, penalty and interest thereof as applicable is still due on you and you are hereby advised to file/deposit the same. If n....

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.... same provided it no opportunity to respond to the reasons as set out in the impugned order cancelling its GST registration. 11. As noted above, the petitioner is not aggrieved by the cancellation of its GST registration as it had closed down its business. The petitioner is, essentially, aggrieved by cancelling of its GST registration with retrospective effect. 12. The present petition was l....