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TMI Blog2024 (1) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner: Mr. Rakesh Kumar & Mr. Subhash Chandra Gupta, Advocates. For the Respondents: Mr. Akshay Amritanshu, Senior Standing Counsel with Ms. Anjali Kumar, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 02.05.2023 and Show Cause Notice dated 06.09.2022. Vide Show Cause Notice dated 06.09.2022, petitioner was called upon to show cause as to why the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is alleged to have issued without making any supplies. It appears that the Show Cause Notice extracts the reason in a standard format as there are several other options mentioned in the reason i.e. "without supply of goods and/or services" and "leading to wrongful availment or utilization of input tax credit or refund of tax". 4. It appears that the respondents are using a template f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 27.06.2018. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. There is no material to show that there was any wrongful availment or utilization of input tax credit effective from the date of registration till the issuance of the show cause notice. 7. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration with retrospective effect is that the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention in this regard is correct, it would follow that the proper officer is also required to consider this aspect whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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