9911796707
TMI Blog2024 (1) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... the very foundation of the proceedings i.e. show cause notice, is defective, further proceedings thereon shall be vitiated. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersigned of the show cause notice on 17.07.2023 and also to furnish a reply within seven (7) days. 7. Subsequently, a cancellation order dated 25.08.2023 has been passed cancelling the registration of the petitioner retrospectively with effect from 13.05.2022. 8. Perusal of the show cause notice dated 10.07.2023 shows that the reasons mentioned for seeking to cancel the registration is reproduction of Section 29(2) (e) of the Goods Services Tax Act, 2017. 9. The authority has verbatim copied the provision of the Section which states that the authority may cancel the registration, if registration has been obtained by means of fraud or willful misstatement or suppression of facts. 10. The show cause notice does not specify as to in which cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of cancellation, the show notice and order of cancellation should be self contained and should contain the requisite details and allegations. Once the assessee receives a show cause notice, the assessee should not be required to visit any other website or portal to ascertain the reasons for the show cause notice or order of cancellation. Further we may note that neither the show cause notice nor the order impugned herein specify that the assessee has to visit the portal to find out the reasons for the show cause notice or the order of cancellation. 17. Learned counsel for the respondent further submits that though the reasons are mentioned in the online portal but the same are not reflected in the show cause notice or the order of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of cancellation are bereft of any details and are not sustainable, no purpose would be served in awaiting the outcome of the hearing on the application for revocation of cancellation. Since the very foundation of the proceedings i.e. show cause notice, is defective, further proceedings thereon shall be vitiated. 23. 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 sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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