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TMI Blog2023 (7) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... ent any other reason, the retrospective cancellation cannot extend to include the period for which returns were filed by the petitioner. There is no dispute that the petitioner had regularly filed his returns till 30.06.2019. Although in terms of Section 29 of the Central Goods and Services Tax Act, 2017, the concerned authority has the discretion to cancel the registration from a retrospective date, however, the said power cannot be exercised arbitrarily - the fact that the petitioner had not filed the returns for a continuous period of six months the ground on which cancellation was proposed in terms of the Show Cause Notice dated 30.06.2021 does not, in any manner, justify retrospective cancellation from the date that the registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the petitioner s application for cancellation of his GST registration. 5. The petitioner became aware of the same on 05.06.2020 and on the very same date, filed another application (ARN no. AA070620007093S), once again requesting the respondent to cancel his GST registration with effect from 30.06.2019. This application was also dealt in a similar manner: the respondent did not act on the same for almost nine months and, thereafter on 24.03.2021, issued another notice seeking additional information from the petitioner. 6. It is the petitioner s case that since almost two years had elapsed since he had closed his business, the information as sought was not readily available and he could not reply to the said notice within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad received supplies from the petitioner. 12. In the present case, there is no material on record to justify such retrospective cancellation of GST registration by the Adjudicating Authority. As noted hereinbefore, the reason for proposing cancellation of petitioner s GST registration as stated in the Show Cause Notice dated 30.06.2021 is non filing of returns; thus, absent any other reason, the retrospective cancellation cannot extend to include the period for which returns were filed by the petitioner. 13. There is no dispute that the petitioner had regularly filed his returns till 30.06.2019. Although in terms of Section 29 of the Central Goods and Services Tax Act, 2017, the concerned authority has the discretion to cancel the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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