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 impugned order also seeks to cancel the registration with retrospective effect from show as to why the registration is sought to retrospectively.

5.Further, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation

6.Therefore, b are bereft of any reasoning and particulars and are accordingly not sustainable.

7.In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper offic person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub satisfied. Registration cannot be cancelled with retrospective effect Subsequently, the impugned order of cancellation dated 04.11.2021 was passed citing the following reason:-

“Response not received”

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”, however, it fail mention which specific provisions have not been complied with The impugned order also seeks to cancel the registration with effect from 10.07.2017. There is no material on record to show as to why the registration is sought to he Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively.

Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration.

Therefore, both the show cause notices and the impugned order are bereft of any reasoning and particulars and are accordingly not In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub egistration cannot be cancelled with retrospective effect Subsequently, the impugned order of cancellation dated We may note that though the Show Cause Notice states that non compliance of any specified provisions in the GST Act or the owever, it fail to mention which specific provisions have not been complied with.

The impugned order also seeks to cancel the registration with . There is no material on record to show as to why the registration is sought to be cancelled he Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively.

Accordingly, the petitioner had no opportunity to even object to the oth the show cause notices and the impugned order are bereft of any reasoning and particulars and are accordingly not In terms of Section 29(2) of the Central Goods and Services Tax er may cancel t