9911796707
TMI Blog2024 (1) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... fidavit petitioner has undertaken to file all the statutory returns pending under the GST till order of cancellation and also to discharge any liabilities on account of tax, interest and late fees within two weeks of opening up of the portal enabling the petitioner to make necessary compliances. The affidavit is taken on record. Petitioner is bound down to the affidavit. The order of cancellation is modified to the extent that the same shall operate with effected from 28.01.2019, i.e., the date on which the petitioner is alleged to have last carried on business - 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner, she could not submit the required information as she did not have regular business and could not look up the portal. Pursuant, to non-supply of the said documents order dated 16.08.2022 was passed rejecting the application for cancellation filed by the Petitioner. 4. Further, the show cause notice issued to the petitioner on 23.09.2022 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 . 5. Further, the impugned order dated 07.10.2022 states that the registration is liable to be cancelled for the following reason no response received from the taxpayer . It seeks to cancel the registration with effect from 02.07.2017. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, 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 this aspect but assuming that the respondent s contention in this 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. 10. During the hearing an affidavit h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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