2024 (1) TMI 1046

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..... - vague SCN - no opportunity to even object to the retrospective cancellation - violation of principles of natural justice - HELD THAT:- There is no material on record to show as to why the registration is sought to be cancelled retrospectively - Further, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, .....

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..... e registration is restored. Petitioner shall file the requisite returns upto date. Petition disposed off.
HON'BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek and Ms. Samridhi, Advocates. JUDGMENT SANJEEV SACHDEVA, J .....

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..... r is aggrieved by the retrospective cancellation of registration with effect from 11.01.2020. He submits that registration should have been cancelled from the date of 08.11.2022 i.e. the date when the show cause notice was issued and the registration was suspended. 5. He submits that petitioner would apply for fresh registration. 6. We may note that though the Show Cause Notice states that petit .....

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..... ion are satisfied. 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 retr .....

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..... quences are intended and are warranted. 11. In view of the above facts and circumstances, the order of cancellation is modified to the extent that the same shall operate with effect from 08.11.2020, i.e., the date when the show cause notice was issued and the registration was suspended. 12. It is clarified that the respondents are also not precluded from taking any steps for recovery of any tax, .....

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