9911796707
TMI Blog2024 (3) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... as the petitioner could not access the GST portal - HELD THAT:- The impugned order dated 11.12.2023 has been passed merely on the ground that no reply has been received from the taxpayer - It is not in dispute that once the registration is cancelled retrospectively, the taxpayer is not in a position to access the portal; become aware of any notice or respond thereto. In the instant case, since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeared in this case: For the Petitioner: Mr. V.S. Negi with Ms. Sangeeta Rana, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of order dated 28.07.2018 whereby the GST registration has been cancelled retrospectively from 01.07.2017. Petitioner also impugns order dated 11.12.2023, whereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of GST registration with effect from 01.01.2018 as petitioner had done business only till 31.12.2017 and has filed returns till that period. 4. Learned counsel for respondents submits that the record of the petitioner is not available on the GST portal. He submits that portal is reflecting that the registration has been cancelled retrospectively with effect from 01.07.2017, however, orders are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en able to receive the show cause notice or access the portal to become aware of any show cause notice or respond thereto. 9. In view of the above, we are of the view that impugned order dated 11.12.2023 is not sustainable. The same is accordingly set aside. 10. Since both the petitioner as well as respondent want the registration to be cancelled, though for different reasons, we are of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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