9911796707
TMI Blog2024 (2) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2022 passed on the Show Cause Notice does not give any reasons for cancellation of the registration. It, however, states that the registration is liable to be cancelled for the following reason Response not received . However, the said order in itself is contradictory. The order states reference to your reply dated 19.01.2021 to the show cause notice dated 09.01.2021 and the reason stated for cancellation is Response not received . The order further states that effective date of cancellation of registration is 20.12.2020 i.e., a retrospective date. 5. Neither the show cause notice nor the order spell out the reasons for cancellation. In fact, in our view, order dated 27.01.2021 does not qualify as an order of cancellation of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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