BIJENDER THAKUR Vs. COMMISSIONER OF GST

JUDGEMENT

(1.) Petitioner impugns order dtd. 13/2/2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 15/7/2017. Petitioner also impugns Show Cause Notice dtd. 3/2/2021.

(2.) Vide Show Cause Notice dtd. 3/2/2021, petitioner was called upon to show cause as to why the registration be not cancelled on the ground that 'Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months ."

(3.) Thereafter, the impugned order dtd. 13/2/2021 passed on the Show Cause Notice does not give reasons of cancellation. It, however, states that the registration is liable to be cancelled for the following reason 'whereas no reply notice to show cause has been submitted'. However, the said order in itself is contradictory. The order states 'reference to your reply dated 12/02.2021 in response to the notice to show cause dtd. 03/02/2021' and the reason stated for cancellation is 'Whereas no reply to notice to show cause has been submitted'. The order further states that effective date of cancellation of registration is 15/7/2017 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively.