9911796707
TMI Blog2024 (3) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent: Mr. Rajeev Aggarwal, ASC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 31.07.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 28.05.2022. Said cancellation order was issued pursuant to a Show Cause Notice dated 18.07.2023. 2. Show Cause Notice dated 18.07.2023 was issued to the Petitioner seeking t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 31.07.2023 passed on the said Show Cause Notice also does not give reasons of cancellation. It merely states "reference to show cause notice issued dated 18.07.2023" and subsequently states "effective date of cancellation of your registration is 28.05.2022". 5. Learned counsel for petitioner submits that the petitioner submitted an application dated 29.12.2023 seeking condonation of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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. 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 retro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are intended and are warranted. 9. In view of the aforesaid, order dated 31.07.2023 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored. The petitioner shall, however, make all necessary compliances and file the requisite returns and information inter alia in terms of Rule 23 of the Central Goods and Services Tax Rules, 2017. 10. It is clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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