9911796707
TMI Blog2024 (8) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the petitioner s GST registration but merely states that the same is in reference to the SCN and that the petitioner did not appear on the date fixed for hearing - violation of principles of natural justice - HELD THAT:- The impugned order cancels the petitioner s GST registration with retrospective effect from 17.07.2021. However, the SCN does not mention any such proposed action. More importa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration was cancelled with retrospective effect. 2. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and was assigned the Goods and Services Tax Identification Number (GSTIN) 07AJPPH0815A1ZP. 3. The petitioner was issued a Show Cause Notice dated 21.12.2021 (hereafter the SCN), whereby the petitioner was called upon to show cause why its r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 30 days from the date of the SCN and was also directed to appear before the concerned proper officer on 23.12.2021. 5. Thereafter, the petitioner s GST registration was cancelled by the impugned order. The impugned order does not mention any reason for cancelling the petitioner s GST registration but merely states that the same is in reference to the SCN and that the petitioner did not appear o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed action. More importantly, the impugned order also does not reflect any reason for the same. 8. The learned counsel appearing for the petitioner submits that the petitioner has since closed down his business and is not aggrieved by cancellation of his GST registration. He is, however, aggrieved by cancellation of his registration being operative retrospectively. He also states that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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