2023 (12) TMI 468

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..... Mr. Naresh Kumar Sharma, Mr. Rajeev Kumar Deora, Mr. Shiv Nath & Mr. Wakeel Kumar, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, Addl. Standing Counsel along with Ms. Samridhi Vats, Adv. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned Additional Standing Counsel appearing for respondents, accepts notice. 3. The present petition has been filed by Shri Sandeep Kumar Khurana .....

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..... that he also regularly filed the GST returns. It is further stated that Shri Sanjay Khurana applied for cancellation of the GST registration in favour of late Shri Varyam Dass Khurana on 17.02.2020. The said application was acknowledged. Thereafter, the respondent issued a notice seeking further information regarding the said application. 7. Although, it is averred in the present petition that th .....

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..... is apparent that the said impugned order, which is bereft of any reasons, cannot be sustained. However, the petitioner is not aggrieved by the cancellation of late Shri Khurana's registration, as according to him the business was closed down. He is aggrieved by the cancellation to the extent that it is effected retrospectively, from the date the registration was granted. 11. In view of the above, .....

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