9911796707
TMI Blog2024 (3) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... fit if the circumstances set out in the said sub-section are satisfied. The 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Show cause notice dated 06.01.2023 was issued to the petitioner seeking cancellation of GST registration. The notice does not specify any cogent reason, and merely states In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts . The show cause notice requires the petitioner to appear before the undersigned i.e., authority issuing the notice. However, the notice does not give the name of the officer or place where the petitioner has to appear. 5. Further the order dated 28.02.2023 passed on the show cause notice dated 06.01.2023 does not give any reasons for cancellation of the registration. It merely states Neither the taxpayer nor any authorised person on behalf of the taxpayer appeared f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioner submitted that the petitioner filed an application for revocation of cancellation of GST registration on 24.03.2023. Pursuant to the said application, show cause notice dated 19.04.2023 was issued to the Petitioner, whereby it was stated reason for revocation of cancellation -Reason for revocation of cancellation- The reason entered for revocation of cancellation is not appropriate The show cause notice directed the petitioner to furnish a reply within seven working days and again required the petitioner to appear before the undersigned i.e. authority issuing the notice. However, the said notice again did not given the name of the officer or place where the petitioner had to appear. 9. Petitioner submitted a rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 13. Further, there is no reasoning in the said show cause notice and in the impugned order as to why the cancellation has been done retrospectively. 14. In view of the above the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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