9911796707
TMI Blog2023 (12) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... , it did not specify the date, time or venue of the personal hearing. Thus, there was no possibility for the petitioner to appear at the hearing. It is also important to note that the impugned order cancelled the petitioner s GST registration with retrospective effect from 01.07.2017. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer has a discretion to cancel the registration from any date including with retrospective effect, however, the said discretion cannot be exercised in arbitrary manner. The decision to cancel the registration with retrospective effect must be based on some objective criteria. In the present case, the petitioner s GST registration was cancelled on account of non-filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of six months. The petitioner was called upon to furnish a reply to the SCN within a period of seven working days from the date of service of the SCN. Additionally, the petitioner was called upon to appear for a personal hearing on the appointed date and time, failing which she was cautioned that the case would be decided ex parte. 4. It is material to note that the SCN did not specify the appointed date and time fixed for hearing the petitioner. Thereafter, the proper officer passed the impugned order cancelling the petitioner s GST registration. The impugned order does not specify any reason for cancelling the petitioner s GST registration, however, it mentions that no reply was received to the SCN. 5. It is apparent from the above that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequences follow on cancellation of the supplier s registration with retrospective effect. However, assuming that the respondents are correct in their view, it underscores the requirement of the proper officer to be fully satisfied that the registration was required to be cancelled with retrospective effect to include the period during which the tax payer had made supplies and had duly filed the returns for the same. As noticed above, the impugned order does not provide any reason for cancellation of the GST registration let alone reason for doing so with retrospective effect. 8. As stated above, the impugned order is required to be set aside, however, we do not consider it apposite to do so since the petitioner s prayer is limited. She pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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