9911796707
TMI Blog2024 (2) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in this regard is correct, it would follow that the proper officer is also required to consider this aspect while pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said application, notice was issued by the respondent on 06.04.2022 seeking additional information and documents relating to application for cancellation of registration stating Cancellation Details- Others (Please specify)- Please file all pending returns (GSTR-1, GSTR-3B etc) upto the valid effective date of cancellation, alongwith all due taxes/interest/late fees/penalty, if applicable. Please discharge all your tax liability in reconciliation with the declared taxable value alongwith your Interest liability on late filing, if any, and submit proof of the same. Please upload supportive documentary proof/complete details of the premise/address for future correspondence. 5. The application of the petitioner seeking cancellatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition, as borne out from the counter affidavit, is that the order was digitally signed by DS Goods and Services Tax Network-IV . 10. Further, Show Cause Notice dated 07.10.2022 and order dated 11.11.2022 does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, petitioner had no opportunity to even object to the retrospective cancellation of the registration. 11. In our view, order dated 11.11.2022 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 12. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 15. In view of the above facts and circumstances, the order of cancellation is modified to the extent that the same shall operate with effect from 11.03.2022, i.e., the date of the application for cancellation of registration. 16. Petitioner shall comply with the requirements of Section 29 of the Central Goods and Services Act, 2007. 17. It is clarified that respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due from the petitioner in accordance with law. 18. The petition is accordingly disposed of in the above terms. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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