9911796707
TMI Blog2024 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... dhi, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 26.07.2023, whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 02.07.2017 and also impugns Show Cause Notice dated 03.02.2023. 2. Vide Show Cause Notice dated 03.02.2023, petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 29(2)(c)- person, other than paying tax U/s 10, failed to furnish returns for prescribed periods". The order further states that effective date of cancellation of registration is 02.07.2017 i.e., retrospective date. 5. The Show Cause Notice and the Impugned Order do not put the Petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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. 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 03.02.2023 i.e., date when the GST registration was suspended by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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