9911796707
TMI Blog2024 (2) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns the Show Cause Notice dated 11.02.2021 2. Vide impugned Show Cause Notice dated 11.02.2021 petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months" 3. Petitioner is a Private Limited Company and has been engaged in business since 2014. Said company had been registered under the DVAT Act and thereafter possessed GST registration. 4. Show cause notice dated 11.02.2021 was issued to the petitioner seeking cancellation of GST registration. The notice does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submitted that another show cause dated 11.02.2021 was issued by which the registration was sought to be cancelled. 9. He further submitted that the petitioner had duly provided details of filing of returns till January 2020, however, petitioner company was unaware of the fact that the accountant of the company had filed returns only till September 2019. 10. He further submitted that the petitioner company suffered major setbacks, due to which the entire management of the petitioner company was in a state of turmoil, and during March 2020 i.e., during the COVID -19 pandemic period petitioner was not able to make compliances in respect to GST returns. 11. As per the petitioner, they became aware of non-filing of returns only in Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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. 15. Further, there is no reasoning in the said show cause notice and in the impugned order as to why the cancellation has been done retrospectively. 16. In view of the above the petition is allowed. The impugned show cause notice dated 11.02.2021 and order of cancellation dated 19.04.2021 are accordingly set aside. The GST registration of the petitioner is restored. Petitioner shall comply with Rule 23 of Central Goods and Service Tax Rules, 2017. Petitioner shall file all requisite returns and pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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