TaxTMI 
TaxTMI 
2026 (7) TMI 710
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....writ of certiorari or any other appropriate writ, order or direction to quash and set-aside the impugned Show Cause Notice dated 16.10.2024 and subsequent Order of Cancellation of Registration dated 17.01.2025; issued by the Respondent Central Goods & Services Tax, Delhi North AND (b) Direct the Respondent to cancel GST registration of the Petitioner from date of order of cancellation i.e. 17.01.2025; OR" 2. It is claim of the petitioner that he is running a business entity in the name and style of M/s Shiv Trading Co., having its registered office at Near Laj Dharm Kanta, SCO, 9, Vill. Billanwalli Labana, Salasar Complex, Baddi, Solan, Himachal Pradesh of trading of retail and wholesale of milk albumin, cellulose adhesive tape ....
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.... has caused huge losses to its stock and clients and dues could not be settled for retrospective cancellation of Registration Certificate. 8. It has been claimed on behalf of the petitioner that impugned Show Cause Notice and Order were and are not in consonance with Rule 25 of Central Goods and Services Tax Rules, 2017) (in short 'CGST Rules'), whereas petitioner has been running business at principal place of business, as evident from lease and licence/rent agreement dated 27.01.2023 & 28.08.2024 placed on record as Annexure-D and Annexure-E. 9. It has been contended that neither verification inspection report, nor photographs were uploaded on online portal of the Department in the prescribed manner. Further, that conclusion arrived....
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.... During Second Special Drive against fake registrations commencing from 16.08.2024, petitioner firm, namely, M/s Shiv Trading Co. (Legal Name : Rajat Bansal), bearing GSTIN No. 02BHEPB4643Q2ZC was identified by DGARM as a suspicious entity and its details were shared with the jurisdictional authorities. 13. It is further case of respondent that on the basis of aforesaid information, physical verification of principal place of business of the petitioner situated at SCO No. 9, Vill. Billanwali Labana, Salasar Complex, Near Laj Dharam Kanta, Baddi, District Solan, H.P. was carried on 16.10.2024 at about 12:00 P.M. 14. It is further case of the respondent that at the time of inspection, petitioner-firm was not found existing at the regist....
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....spondent to cancel GST registration of the Petitioner from date of order of cancellation i.e. 17.01.2025; OR" 19. Admittedly, petitioner has not filed reply to Show Cause Notice dated 16.10.2024, nor remedy of statutory appeal has been availed by the petitioner. Though, respondent has placed on record sufficient material to justify the cancellation from retrospective date, however, it is also a matter of fact that neither in Show Cause Notice dated 16.10.2024 nor in Final Order dated 17.01.2025, any reason has been assigned specifically for cancellation of Registration Certificate w.e.f. retrospective effect. 20. Normally, this Court relegates the petitioner to follow the procedure prescribed under CGST Act and Rules framed thereunder....