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TMI Blog2023 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kumar, Adv. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Aadish Jain, Advocate. ORDER 1. The petitioner has filed the present petition impugning an order dated 09.08.2021 (hereafter 'impugned order'), whereby the petitioner's GST registration was cancelled with retrospective effect. 2. The petitioner was issued a Show Cause Notice (hereafter 'SCN') dated 09.07.2021, pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled by the impugned order with retrospective effect from 01.07.2017. The impugned order also includes a Tabular Statement which indicates that no amount had been ascertained as payable by the petitioner. 6. It is the petitioner's case that he had closed down the business during April, 2021 (while the pandemic was raging). 7. It is stated that the Director of the petitioner Company had also inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The SCN also did not mention the quantum of wrongful availment of ITC or any refund claimed on the said account. 9. It is also seen that the impugned order cancelling the petitioner's GST registration does not mention any reason for cancellation of GST registration, except that no reply to the SCN had been submitted. 10. There is merit in the contention that the SCN is bereft of any particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect, it would be open for the respondents to do so, albeit, in accordance with the law - the respondents would require to issue a proper SCN and take an appropriate decision after affording the petitioner a reasonable opportunity to be heard. 13. The respondents are also not precluded from taking any steps for the recovery of any tax, penalty or interest that may be due from the petitioner. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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