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TMI Blog2024 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... th 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u under Section 39 of the Central Goods and Services Tax Act, 2017 3. Though the notice 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. The show cause notice requires the petitioner to appear before the undersigned i.e. authority issuing the notice. 4. Further the impugned order dated 26.07.2023 merely states that no reply to the show cause notice has been submitted and on day for personal hearing, you did not appear in person or through an authorized representative . It, further, states that the registration is liable to be cancelled for the following reason Section 29(2)(c)- person, other than paying tax U/s 10, failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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. 10. 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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