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TMI Blog2024 (1) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 period when the returns were filed and the taxpayer was compliant. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer s registration with retrospective effect is that the taxpayer s customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ossessed a GST registration. A show cause notice was issued to the petitioner on 08.11.2022 calling upon the petitioner to show cause as to why the registration be not cancelled for the reason returns furnished by you under Section 39 of the Central Goods and Services Tax Act, 2017 . 3. Though the notice does not specify any cogent reason, there is an observation in the notice stating failure to furnish returns for a continuous period of six months . The show cause notice requires the petitioner to appear before the undersigned i.e. authority issuing the notice. Notice does not given the name of the officer or place where the petitioner has to appear and merely states jurisdiction officer . 4. Further the order dated 07.02.2023 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be served in relegating the petitioner to the stage of an appeal. 8. 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 required to be cancelled with retrospective date a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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