9911796707
TMI Blog2024 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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, it is not considered apposite to examine t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 29(2)(e)- registration obtained by means of fraud, wilful misstatement or suppression of facts 3. Petitioner is a proprietorship firm engaged in trading of metal/scrap and possessed GST registration. 4. Show Cause Notice dated 19.05.2023 was issued to the Petitioner seeking to cancel its registration on the ground Section 29(2)(e)- registration obtained by means of fraud, wilful misstatement or suppression of facts . Said Show Cause Notice required the petitioner to appear before the undersigned i.e. authority issuing the notice. Notice does not give the name of the officer or place where the petitioner has to appear. Further, the digital signatures in the show cause notice merely mention digitally signed by DS GOODS AND SERVICES TAX NE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. 10. 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 required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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