9911796707
TMI Blog2024 (2) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... -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. 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 tax payer 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 this regard is correct, it would follow that the proper officer is also required to cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son, and merely states others . The show cause notice requires the petitioner to appear before the undersigned i.e., authority issuing the notice. Notice does not give the name of the officer or place or time where the petitioner has to appear. 5. Further the order dated 02.08.2023 passed on the show cause notice dated 20.07.2023 does not give any reasons for cancellation of the registration. It merely states reference to show cause notice issued dated 20.07.2023 and subsequently states effective date of cancellation of your registration is 15.01.2022 . 6. Neither the show cause notice nor the order spell out the reasons for cancellation. In fact, in our view, order dated 02.08.2023 does not qualify as an order of cancellation of registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or time where the petitioner had to appear. 11. He further submitted that due to lack of information to whom representation is required to be made, Petitioner was unable to make a representation and the application for revocation of cancellation of registration was rejected vide order dated 20.12.2023. 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) 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 can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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