9911796707
TMI Blog2024 (1) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Roy & Mr. Mayank Kouts, Advocates. For the Respondents: Mr. Rajeev Aggarwal with Ms. Samridhi Vats, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issue notice. 2. Mr. Aggarwal, learned counsel appearing for the respondents accept notice. 3. Petitioner has filed the present petition impugning an order dated 11.10.2023 (hereafter the impugned order), whereby the petitioner's GST registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N'), proposing to cancel the petitioner's GST registration for the following reasons: - "1 Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months". 6. Petitioner was called upon to respond to the SCN within a period of seven working days and to appear before the concerned officer for personal hearing "on the appointed date and time", failing whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. In the present case, the petitioner had indicated that she closed the business w.e.f 01.04.2020. Thus, not filing returns, thereafter, cannot be a ground to cancel the registration in respect of the period while petitioner was carrying on the business in compliance with the provisions of the law. 11. As noted above, the SCN proposing to cancel the petitioner's GST registration is flawed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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