9911796707
TMI Blog2023 (12) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... n - Violation of principles of natural justice - HELD THAT:- It is apparent that the 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ep Kumar Khurana, son of late Shri Varyam Dass Khurana, who was registered with the GST authorities. 4. The petitioner impugns an order dated 29.05.2020 (hereafter impugned order ), whereby the GST registration of Shri Varyam Dass Khurana was cancelled, albeit with retrospective effect. 5. The petitioner states that late Shri Varyam Dass Khurana was engaged in supplying building material cement, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the petitioner (Sandeep Kumar Khurana) had appeared before the concerned authorities, the said contention is incorrect because a lockdown was imposed during that period and, therefore, no personal hearings were conducted. 8. It is stated that Shri Sanjay Khurana (son of the deceased Shri Varyam Dass Khurana) could not pursue the matter and he also expired on 28.04.2021. 9. Thereafter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, we consider it apposite to direct that the order cancelling the registration shall take effect from 18.05.2020, the date of the Show-Cause notice. This is because it is the petitioner s case that no business was conducted thereafter. 12. It is clarified that this order shall not preclude the respondents from initiating any proceedings for recovery of tax, if any, is due and payable or taki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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