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TMI Blog2024 (3) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assuming that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to why the registration be not cancelled for the following reason:- Returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017 3. Petitioner was engaged in the business of manufacturing and trading of Machine Screws and LED Lights and possessed GST registration. 4. Show Cause Notice dated 03.02.2022 was issued to the petitioner. The notice does not specify any cogent reason, there is an observation in the notice stating failure to furnish returns for a continuous period of six months . The 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 dig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closed down his business activities 9. We notice that the Show Cause Notice and the impugned order are also bereft of any details accordingly the same cannot be sustained and neither the show cause notice, nor the order spell out the reasons for retrospective cancellation. 10. In terms of Section 29(2) of the Act, the proper officer may 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. Merely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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