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TMI Blog2024 (3) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration 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. 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 ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... composition taxpayer has not filed returns for a continuous period of six months 3. Petitioner was working in the name of M/s Laxmi industries and was engaged in the wholesale business of trading and manufacturing of copper and possessed GST registration. Petitioner submitted an application seeking Cancellation of Registration Certificate on 16.05.2019. 4. Pursuant to the said application, notice was issued by the respondent on 17.03.2020 seeking additional information and documents relating to application for cancellation of registration stating Cancellation Details - Date from which registration is to be cancelled - Date from Registration to be cancelled is Incorrect. Enter correct date. 2 Cancellation Details - Others (Please specify) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the petitioner, said business was managed by the husband of the Petitioner, who expired on 25.02.2019 due to serious ailments. Due to the death of her husband, petitioner could not continue business and applied for cancellation of GST registration and was unable to file returns from April 2019 onwards. 9. Learned counsel for the petitioner submits that the petitioner is no longer interested in continuing the business and the business has been discontinued. 10. The show cause notice and the impugned order are also bereft of any details accordingly the same cannot be sustained. Further, neither the show cause notice, nor the order spell out the reasons for retrospective cancellation 11. In terms of Section 29(2) of the Act, the proper off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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