9911796707
TMI Blog2024 (2) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... luding any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are 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. 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, it is not considered apposite to examine this aspect but assuming that the respondent s contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been filed by Sh. Ashish Garg, legal heir of Late Sh. Pawan Kumar, who was the proprietor of M/s Kirti Plastics and was engaged in the business of manufacturing of Plastics. He was 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. A show cause notice dated 15.01.2023 was issued to the petitioner on 15.01.2023. Though the notice not specify any cogent reason, there is an observation in the notice stating failure to furnish returns for a continuous period of six months. 5. Further, the impugned order dated 14.03.2023 passed on the Show Cause Notice dated 15.01.2023 does not give any reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2018. 9. As per the petitioner he could not respond to the show cause notice as the notice was uploaded on the common portal and not physically served to the Petitioner. 10. As per the Petitioner he does not intend to carry on business and the business has been discontinued immediately on the demise of Sh. Pawan Kumar. Petitioner is aggrieved by the retrospective cancellation of the registration as a sum of Rs. 27,529/- and Rs. 27,771/- is standing to the credit of the predecessor of the petitioner in the electronic cash register towards SGST and CGST respectively and petitioner is unable to recover and claim the same. 11. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment want cancellation of the GST registration of the Petitioner, though for a different reason. 15. In view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 14.03.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 15.08.2021 i.e., the date when Sh. Pawan Kumar passed away. Petitioner shall furnish the details as required by Section 29 of the Act. 16. It is clarified that it would be open to the petitioner to make an appropriate application to the concerned authorities to claim the said amounts and concerned authorities shall consider the same in accordance with law. 17. Respondents are also not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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