2025 (5) TMI 995

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....the Respondents Through: Ms. Vaishali Gupta, Adv. for GNCTD. PRATHIBA M. SINGH, (ORAL) 1. This hearing has been done through hybrid mode. 2. The present Petition has been filed by the Petitioner-Garg Candle Works under Article 226 and 227 of the Constitution of India inter alia seeking to set aside the order dated 6th September, 2024 (hereinafter 'impugned order') vide which the Petitione....

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....he due taxes and interest on the mismatch amount in GSTR-2A/3B and GSTR-1/3B You are directed to submit your reply by 23/06/2023 If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice/reminder will be issued in this matter" 4. No reply was submitted to the said notice, as the Petitioner contends that he w....

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....n is rejected in accordance with the provisions of the Act." 5. Thereafter, however, Show Cause Notice dated 14th May, 2024 (hereinafter 'impugned SCN') was issued by the Respondent-GST Department as to why the Petitioner's registration should not be cancelled. Surprisingly, this was issued a year after the Petitioner's application for cancellation of registration. The grounds for SCN were as u....

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..... Please note that your registration stands suspended with effect from 14/05/2024." The Petitioner did not respond to the said notice, and consequently, the registration was cancelled by the impugned order with retrospective effect from 1st July, 2017. 6. A perusal of the impugned SCN would show that the main reason for cancellation retrospectively is the failure to furnish returns ....