9911796707
TMI Blog2024 (8) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... ey, Advocates. For the Respondent Through: Mr. Udit Malik, ASC and Mr. Vishal Chanda, Advocate for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondent accepts notice. 2. The petitioner has filed the present petition impugning the order dated 08.07.2024 (hereafter the impugned order) passed by the Appellate Authority whereby the petitioner's appeal against an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id notice was communicated online. It is stated that on account of disruptions caused by the COVID-19 pandemic, the petitioner could not consult his Chartered Accountant, who was engaged to file the GST returns and had access to the portal, to apprise himself of the communications from the GST Authorities. 5. Thereafter, the Proper Officer issued a Show Cause Notice dated 29.05.2020 (hereafter th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order for cancellation of registration dated 16.06.2020, which was rejected by the impugned order. 9. The petitioner is not aggrieved by the cancellation of the GST registration. His grievance is limited to the cancellation of the GST registration with retrospective effect. 10. The SCN does not specify any reason for cancelling the petitioner's GST registration with retrospective effect. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons and fails to meet the standards as are required of a show cause notice. The purpose of issuing a show cause notice is to provide an opportunity to the noticee to show cause as to why adverse action should not be taken against him. Thus, any show cause notice must clearly set out the reasons for the proposed adverse action in order to enable the noticee to furnish a meaningful response. As is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to direct the order dated 16.06.2020 - cancelling the GST registration of the petitioner - will take effect from the date of the SCN, that is, 29.05.2020 and not ab initio. 15. We clarify that this order would not preclude the concerned authorities from initiating any proceedings for any statutory non-compliance or recovery of any statutory dues in accordance with law. 16. The petition stands di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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