2024 (10) TMI 128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Jatin Kumar Gaur, Advs. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to cancel the petitioner's GST registration with effect from 30.04.2022. The petitioner also impugns an order dated 28.06.2022 (hereafter the impugned cancellation order) whereby the petitioner's GST registration was cancelled with retrospective effect from 01.07.2017. 2. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) and was assigned the Goods and Services Tax Identification Number (GSTIN): 07APMPT6940H1ZC. 3. The petitioner filed an applic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith effect from the date of the SCN, that is, with effect from 15.06.2022. The petitioner did not respond to this notice (the SCN) as well. In the given circumstances, the proper officer passed the impugned cancellation order cancelling the petitioner's GST registration, albeit with retrospective effect from 01.07.2017. 6. On 11.10.2023, the petitioner appealed the impugned cancellation order before the appellate authority under Section 107 of the CGST Act/the DGST Act. The said appeal was rejected by an order dated 20.05.2024 on the ground that the appeal was beyond the stipulated period of limitation. 7. The petitioner is not aggrieved by the cancellation of its GST registration as the petitioner had also applied for the same. The p....