9911796707
TMI Blog2024 (2) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... trospective effect mechanically - 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 this aspect but assuming that the respondent s contention in this regard is correct, it would follow that the proper of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns order dated 08.10.2020 whereby the application for cancellation of GST registration was rejected and further impugns Show Cause Notice dated 02.12.2021. 3. Vide Show Cause Notice dated 02.12.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017 4. Petitioner was the proprietor of M/s Deepak Trading Co and was in business of facilitating renting of commercial immovable property and was registered under Goods and Services Tax Act, 2017. 5. Record clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause Notice dated 02.12.2021 also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. 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 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 crit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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