9911796707
TMI Blog2024 (3) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... erms 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. 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 taxpayer during such period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason:- Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months 3. Petitioner is a proprietorship firm engaged in retail and wholesale of paper, corrugated paper and paperboard and possessed GST registration. 4. Show Cause Notice dated 29.10.2021 was issued to the Petitioner seeking to cancel its registration on the ground any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months . The said Show Cause Notice does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 5. Thereafter, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etrospective cancellation. 9. 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, because a taxpayer has not filed 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. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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