2024 (12) TMI 1222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellants Mr. Bhaskar Prosad Banerjee, Mr. Abhradip Maity ..for the Respondents ORDER 1. This intra court appeal by the writ petitioners is directed against the order dated 25th June, 2024 in WPA 11277 of 2024. 2. In the said writ petition the appellants had challenged an order of cancellation of the registration under the provisions of CGST Act, 2017 primarily on the ground that it is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as passed an order dated 31.01.2024 retrospectively cancelling the registration of the appellants. 8. We find from the impugned order dated 01.02.2024 that it is in statutory format being Form GST REG-19. However, the statutory format does not give any reasons as to why the appellants' registration has to be cancelled that too with retrospective effect from 18.12.2021. 9. The assessee would stat....