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TMI Blog2024 (2) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. 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, it is not considered apposite to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks quashing of show cause notice dated 12.11.2021 issued on the ground that Retuns 3 B not filed GTO more than 5 crore and impugns order dated 30.12.2021 cancelling the registration of the firm retrospectively with effect from 01.07.2017. 2. The subject petition has been filed by Mr. Mudit Bothra, legal heir of late Mr. Rajendra Kumar Bothra, who was the sole proprietor of M/s R. Trading Company and was registered under the Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. As per the Petitioner, Mr. Rajendra Kumar Bothra expired on 13.04.2021 and consequently, No GST returns were filed after April, 2021 on account of his passing away. 4. Since no reply was received to the show cause notice, the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. 8. There is nothing on record to show that the deceased was not making the requisite compliances under the Act. As such the retrospective cancellation is not warranted 9. We may also note that the show cause notice did not put the noticee to notice that the registration was liable to be cancelled retrospectively. Accordingly, the Petitioner had no opportunity to even object to the retrospective cancellation of the registration. 10. In view of the fact that petitioner doe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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