9911796707
TMI Blog2024 (2) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position 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 not specify any cogent reason, and merely states not filed returns for a continuous period of six months. 5. Further, the impugned order dated 19.04.2021 passed on the show cause notice dated 11.02.2021 does not give any reason for cancellation. It however, states that the registration is liable to be cancelled for the following reason whereas no reply to the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 January 2021 i.e. when the Accountant passed away. Learned counsel submitted that since the Login credentials were not available with the petitioner company they were unable to access and login the said GST portal. 12. We notice that the show cause notice and the impugned order are also bereft of any details accordingly the same cannot be sustained. 13. In terms of Section 29(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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