9911796707
TMI Blog2024 (2) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... to the retrospective cancellation of the registration. 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. The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer 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 du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 17.02.2021 wherein petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months . 4. Learned Counsel for petitioner submits that petitioner has filed the GST returns for the period ending 30.09.2020 and thereafter petitioner has not carried out any business and is not interested in conducting any business and wishes to close the business. 5. The impugned order of cancellation dated 24.03.2021 states that the registration is liable to be cancelled for the following reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the proper 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. 9. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 10. In view of the above facts and circumstances, the order of cancellation is modified to the extent that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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