9911796707
TMI Blog2024 (1) TMI 1209X 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, it is not considered apposite to examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice dated 29.06.2021. 3. Vide Show Cause Notice dated 29.06.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons :- Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months 4. Petitioner, a Partnership Firm was in business of Manufacturing and trading of Sanitary Goods and was registered under Goods and Services Tax Act, 2017. GST registration of the petitioner was cancelled by order dated 08.07.2021 retrospectively with effect from 10.07.2017. 5. Petitioner claims to have shut the business of w.e.f 30.06.2020 and applied for cancellation of GST registration. 6. Petitioner was called upon by the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , petitioner had no opportunity to even object to the retrospective cancellation of the registration. 11. Records clearly demonstrate that the Petitioner had submitted an application seeking cancellation of the GST registration on 25.07.2020 and 22.12.2020 and thereafter, vide order dated 08.07.2021, the registration of the Petitioner had been cancelled. We note that the cancellation of registration has been done with retrospective effect. 12. 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. Registration cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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