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TMI Blog2024 (1) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the law. The SCN proposing to cancel the petitioner s GST registration is flawed. The impugned order cancelling the petitioner s GST registration is also liable to be set aside as it is bereft of any reason. It neither specifies the reason for cancelling the GST registration nor gives any clue as to why it was cancelled with retrospective effect. It is considered apposite to allow the present petition and direct that the cancellation of the petitioner s GST registration shall take effect from 29.05.2020, being the date of the application filed by the petitioner seeking cancellation of the GST registration - petition allowed. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x months . 6. Petitioner was called upon to respond to the SCN within a period of seven working days and to appear before the concerned officer for personal hearing on the appointed date and time , failing which the petitioner was cautioned that their case would be decided ex-parte. Additionally, the petitioner s GST registration was suspended with effect from the date of the SCN, i.e. 11.01.2022. 7. Thereafter, the proper officer passed the impugned order cancelling the petitioner s GST registration with retrospective effect from 01.07.2017. The impugned order does not indicate any reason for cancelling the petitioner s GST registration except mentioning that no reply has been received to the SCN. 8. In terms of Section 29(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner had indicated that she closed the business w.e.f 01.04.2020. Thus, not filing returns, thereafter, cannot be a ground to cancel the registration in respect of the period while petitioner was carrying on the business in compliance with the provisions of the law. 11. As noted above, the SCN proposing to cancel the petitioner s GST registration is flawed. The impugned order cancelling the petitioner s GST registration is also liable to be set aside as it is bereft of any reason. It neither specifies the reason for cancelling the GST registration nor gives any clue as to why it was cancelled with retrospective effect. 12. In view of the above, we consider it apposite to allow the present petition and direct that the cancell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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