JUDGEMENT

SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 27.02.2023, whereby the GST registration of the petitioner was cancelled retrospectively 11.01.2020 and also impugns Show Cause Notice dated Vide Show Cause Notice dated 08.11.2022, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:-

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18.01.2024 661/2024 & CM APPLs. 2992/2024, 2993/2024 LIFESTYLE MANAGEMENT ..... Petitioner COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ..... Respondents Rajeev Aggarwal, ASC with Mr. Prateek and Ms.

, whereby the GST retrospectively with effect Show Cause Notice dated , petitioner was called upon to show cause as to why the registration be not cancelled “returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017

3.Subsequently, the impugned order of cancellation dated 08.11.2022 cited “Failure to furnish returns for a continuous period of six months

4.Learned counsel for the petitioner submits that petitioner could not file the returns on He submits that petitioner is aggrieved by the retrospective cancellation of registration