2024 (1) TMI 238

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..... he Petitioner: Mr. R. P. Singh & Ms. Priyanka Goel, Advocates. For the Respondents: Mr. Rajeev Aggarwal with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause for cancellation dated 18.04.2022 and the orders of rejection and applications for revocation of cancellation dated 30.08.2023. 2. Learned counsel for the petitioner submits that show cau .....

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..... he reason entered for revocation of cancellation is not appropriate". 4. Issue notice. Notice is accepted by learned counsel for the respondent. With the consent of learned counsel for parties, the petition is taken up for hearing today. 5. The show cause notice dated 18.04.2022 seeking cancellation of registration gives the following reasons:- "Wrongful availment or utilization of Input Tax C .....

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..... .2023 rejecting the application for revocation of cancellation also states that no reply has been received within time. 9. Neither the show cause notice nor the orders rejecting the revocation application contain any details or reasons. There is nothing available on record either in the show cause notice or the orders as to the alleged wrongful availment or utilization of input tax credit. On thi .....

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..... celled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer's registration is required to be cancelled with retrospective date also covering the period when .....

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..... Consequently, the show cause notice and the impugned orders are quashed being bereft of requisite details and reasons. The petition is allowed. However, respondent is given liberty to initiate appropriate proceedings in accordance with law after giving a proper show cause notice containing complete details, if so advised. 14. Petition is accordingly disposed of in the above terms.
Case laws, .....

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