JUDGEMENT

SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 04.11.2021, whereby the GST registration of the petitioner was cancelled retrospectively from 10.07.2017 and also impugns Show Cause Notice dated . Vide Show Cause Notice dated 19.10.2021 called upon to show cause as to why the registration be not cancelled for the following reasons:-

non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed”

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18.01.2024 ..... Petitioner PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND ..... Respondents Rajeev Aggarwal, ASC with Mr. Prateek and Ms.

whereby the GST retrospectively with effect Show Cause Notice dated

19.10.2021, petitioner was gistration be not cancelled non compliance of any specified provisions in the GST Act or

2.Subsequently, the impugned order of cancellation dated 04.11.2021 was passed citing the “Response not received”

3.We may note that though the Show Cause Notice states that “non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed mention which specific provisions have not been complied with

4.The