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TMI Blog2024 (2) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. 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 during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent s contention in 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as registered under the Goods and Service Act, 2017 (hereinafter referred to as the Act ) and claims to have been regularly filing GST returns and making GST payments in accordance with law. 4. As per the Petitioner, his father was diagnosed with Cerebral/Brain Atrophy and was unwell since November 2018. He further submitted that his father did not visit the business premises on a regular basis and did not make any sale after November 2018 due to his illness and expired on 09.03.2021. 5. Learned counsel for Petitioner submitted that Show Cause Notice was issued on 14.08.2019. Thereafter, Respondent no. 1 passed the order dated 24.11.2020 retrospectively cancelling the GST registration of the taxpayer after a gap of more than 15 months. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do not consider it apposite to examine this aspect but assuming that the respondent s contention in 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. We may also note that the Show Cause Notice did not put the noticee to notice that registration was liable to be cancelled retrospectively. 10. It may be further noted that both the Petitioners and the department want cancellation of the GST registration of the Petitioner, though for a different reason. 11. In view of the fact that Petitioner does not seek to carry on business or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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