The petitioner submits that the tax demand in respect of all relevant assessment years arises out of alleged disparity between the GSTR-3B returns and the auto populated GSTR-2A returns. This court is inclined to interfere with the impugned assessment orders so as to provide an opportunity to the petitioner to contest the tax claims. Therefore, the impugned assessment orders are quashed and these matters are remanded for re-consideration.

From the impugned assessment order, it is evident that the entire tax demand pertains to the disparity between the ITC claimed in the GSTR-3B return and that reflected in the auto populated GSTR-2A returns. The impugned assessment order does not indicate that the transaction was not genuine. Therefore, the impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order.

By judgment and order dated February 12, 2024, this Court had allowed this writ petition setting aside the impugned order dated October 18, 2023 and directed the appellate authority to de novo hear the appeal filed by the petitioner and pass a reasoned order on merits within a period of three months.

The assessment order dated 29.09.2023 in respect of the assessment period 2017-18 is under challenge.

The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner`s GST registration and also such order of cancellation. The appellate authority cannot be faulted for rejecting the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner should not be left without remedy. This Court directed restoration of registration subject to fulfilling certain conditions

1. Heard learned counsel for the petitioner, Sri Ankur Agarwal, learned Standing Counsel and Sri Chandra Prakash Yadav, learned counsel for Union of India.

1. Petitioner impugns order dated 27.02.2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 18.02.2021.

1. Petitioner impugns order dated 22.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 36,63,454.00 including penalty has been raised against the petitioner. The order has been passed under section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to the Act).

1. Heard Sri Shubham Agarwal, counsel appearing on behalf of the petitioner, Sri B.K. Pandey, learned Additional Chief Standing Counsel and Sri Gaurav Mahajan, counsel appearing on behalf of the respondent no.4.

1. Heard learned counsel for the appellant, the learned counsel for the respondent and perused the record.

2. The learned Counsel for the parties submitted that a common order could dispose of all these civil applications by treating Civil Application No. 132/2024 in Writ Petition as the lead application. They submitted that all these civil applications are based on the same facts, and even the relief prayed for is the same. Accordingly, we propose to dispose of all these civil applications by a common order by treating Misc. Civil Application No. 132/2024 in Writ Petition No. 715/2023 as the lead matter.

Petitioner impugns order whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 11.05.2022. Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed, and the taxpayer was compliant. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 03.07.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 16.05.2023 i.e., the date when the Petitioner closed down his business activities.