9911796707
TMI Blog2023 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... hich to cancel the registration cannot be arbitrary. It is essential that the exercise of powers to cancel the registration ab initio, must be based on material on record and some rationale. Further, the taxable person must be put to notice of the proposed action to cancel the registration from a retrospective date so as to provide an opportunity to the said person to show cause why such cancellation should not be from a retrospective date. In the present case, the show cause notice issued to the petitioner did not mention that the proper officer proposed to cancel the registration with retrospective effect. Thus, the petitioner had no opportunity to address any proposed action of cancellation of registration ab initio. The present pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (GSTIN 07AEYPB7882D1Z2). 3. The respondents issued a show cause notice dated 11.12.2020, calling upon the petitioner to show cause why her GST registration not be cancelled for the reason that she had not filed her returns for a continuous period of six months. The respondents also suspended the petitioner s registration with effect from the said date, that is, 11.12.2020. 4. The petitioner did not respond to the said show cause notice. Consequently, by an order dated 15.07.2021, the petitioner s GST registration was cancelled with effect from the date on which it was granted, that is 01.07.2017. The petitioner did not file any application seeking revocation of cancellation but proceeded to appeal the order dated 15.07.2021 cancelli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trospective date. 9. In the present case, the show cause notice issued to the petitioner did not mention that the proper officer proposed to cancel the registration with retrospective effect. Thus, the petitioner had no opportunity to address any proposed action of cancellation of registration ab initio. 10. The learned counsel appearing for the petitioner submits that the petitioner would have no objection if the order cancelling the petitioner s GST registration is sustained albeit with effect from 11.12.2020 (the date of the show cause notice) instead from01.07.2017, that is from the date when such registration was granted. The learned counsel appearing for the respondents is also agreeable to the same. 11. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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