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TMI Blog2024 (2) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in this regard is correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer s registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs (Please specify) - REPLY OF ASMT-10 STILL AWAITED. IN THIS REGARD A REMINDER HAS ALSO BEEN ISSUED TODAY. 5. Application of the petitioner seeking cancellation was rejected vide order dated 30.01.2021 on the ground THE DEALER HAS NOT SUBMITTED THE REPLY OF NOTICE AND AS WELL AS ASMT-10. 6. Thereafter, Show Cause Notice dated 07.04.2021 was issued to the petitioner on the ground that Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months. . 7. Pursuant to the said show cause notice, impugned order dated 24.06.2021 was passed wherein the registration of the Petitioner was retrospectively cancelled. 8. It may be noticed that the impugned order dated 24.06.2021 passed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. 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. 12. 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 cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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