9911796707
TMI Blog2024 (1) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... is regard is correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. In view of the fact that petitioner does not seek to carry on business or continue the registration, the impugned order dated 04.04.2022 is modified to the limited extent that registration shall now be treated as cancelled with effect from 24.08.2021 i.e. date of demise of Sh. Surinder Singh. Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal and are treated as deemed service in terms of Section 169 of the Act. 6. Since no reply was received to the show cause notice, the Superintendent passed the impugned order dated 04.04.2022, cancelling the registration with effect from 03.07.2017. 7. Perusal of the show cause notice shows that the same does not give any reason. The notice in fact gives a reason as 1. returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017 . In the observation column, there is a noting failure to furnish returns for a continuous period of six month. Since the husband of the petitioner had expired, notice which was uploaded on the common portal, was not accessible and as was thus not responded to by the petitioner. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 11. We may also note that the show cause notice did not put the noticee to notice that registration was liable to be cancelled retrospectively and, in any event, as per the online portal of the respondents returns were filed till July, 2021. 12. In view of the fact that petitioner does not seek to carry on business or continue the registration, the impugned order dated 04.04.2022 is modified to the limited extent that registration shall no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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