9911796707
TMI Blog2024 (9) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... easons as set out in the impugned order cancelling its GST registration. The petitioner is not aggrieved by the cancellation of its GST registration as it had closed down its business. The petitioner is, essentially, aggrieved by cancelling of its GST registration with retrospective effect. The present petition is disposed of with the direction that the petitioner s GST registration stands cancelled with effect from 24.05.2022 (being the date on which it was suspended) and not with retrospective effect from 11.09.2017. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Roopesh Kumar Mishra and Mr. Vikash Singh, Advocates. For the Respondents Through: Ms. Neha Malik, SC along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from the date of the SCN, that is, with effect from 24.05.2022. 6. It is the petitioner s case that since it had stopped carrying on business, it did not examine the GST portal which, in any event, was accessible only by its Chartered Accountant. The petitioner also did not receive the notice as its registered email was also that of its Chartered Accountant. 7. Since the petitioner failed to file its response to the SCN, the petitioner s GST registration was cancelled in terms of the impugned order. The reasons set out in the impugned order for cancelling the petitioner s GST registration, read as under :- 1. The taxpayer neither attended personal hearing nor responded to the query raised. The taxpayer has not updated Bank Accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with retrospective effect. 12. The present petition was listed on 29.08.2024 and the learned counsel appearing for the respondents sought time to take instructions. 13. The learned counsel for the respondents states that the respondents have no objection if the cancellation of the petitioner s GST registration is made operative with effect from the date of the SCN, that is, with effect from 24.05.2022. 14. In view of above, the present petition is disposed of with the direction that the petitioner s GST registration stands cancelled with effect from 24.05.2022 (being the date on which it was suspended) and not with retrospective effect from 11.09.2017. 15. The impugned order is modified to the aforesaid extent. 16. We clarify that this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
