9911796707
TMI Blog2024 (1) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... a reference to a reply of the petitioner dated 27.04.2022 and then states that no reply to show cause notice has been submitted. Further, order dated 28.06.2023 rejecting the application for revocation of cancellation also states that no reply has been received within time. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. The registration cannot 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner impugns show cause for cancellation dated 18.04.2022 and the orders of rejection and applications for revocation of cancellation dated 30.08.2023. 2. Learned counsel for the petitioner submits that show cause notice issued under Section 29 of the Goods and Services Tax Act, 2017 [ the Act ] was itself defective as it did not give any details of the alleged wrongful availment or utilization of input tax credit. 3. Learned counsel submits that show cause notice dated 18.04.2022 did not give any details, however, mentions that the details were enclosed and submits that what was enclosed with the show cause notice was a mere photograph of an unknown individual. He submits that revocation applications were filed, however, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting the application for revocation of cancellation also states that no reply has been received within time. 9. Neither the show cause notice nor the orders rejecting the revocation application contain any details or reasons. There is nothing available on record either in the show cause notice or the orders as to the alleged wrongful availment or utilization of input tax credit. On this ground alone, the show cause notice as well as the application seeking revocation are not sustainable. 10. The impugned order also seeks to cancel the registration with effect from 01.07.2017. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. There is no material to show that there was any wro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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