9911796707
TMI Blog2024 (1) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was carrying on its business and duly filing its returns. In the present case, it is also important to note that the SCN did not indicate that the petitioner s GST registration was proposed to be cancelled with retrospective effect. Thus, the petitioner had no effective opportunity to contest the retrospective cancellation of its GST registration - The petitioner has stopped carrying on its business with effect from 19.10.2021 and, as noted above, had made a request for cancellation of its GST registration from that date. It is considered apposite to direct that the impugned order shall take effect from 31.12.2021, which is till the date the petitioner has filed its returns - ptition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for GST registration was rejected once again. However, the respondent issued a show cause notice dated 10.08.2022 (hereafter the SCN ) proposing to cancel the petitioner s GST registration on the ground that the petitioner had not filed its return under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ) for a continuous period of six months. The petitioner s GST registration was also suspended with effect from 10.08.2022. 6. The petitioner did not respond to the SCN and on 27.09.2022, the respondent passed an order cancelling the petitioner s GST registration with effect from 19.10.2020. 7. There is no cavil that in terms of Section 29(2)(c) of the CGST Act, the proper officer may cancel the GST registration from an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicate that the petitioner s GST registration was proposed to be cancelled with retrospective effect. Thus, the petitioner had no effective opportunity to contest the retrospective cancellation of its GST registration. 11. The petitioner has stopped carrying on its business with effect from 19.10.2021 and, as noted above, had made a request for cancellation of its GST registration from that date. 12. In view of the above, we consider it apposite to direct that the impugned order shall take effect from 31.12.2021, which is till the date the petitioner has filed its returns. 13. It is clarified that this would not preclude the respondent authorities from initiating or pursuing any proceedings against the petitioner for statutory violations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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