9911796707
TMI Blog2024 (3) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... om such date including any retrospective date, as he may deem 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 taxpayer during such period. Although, it is not considered apposite to examine this aspect but assuming that the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the notice on 25.07.2023 at 10:45 AM. However, the 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 NETWOK 07. 3. The said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 4. Thereafter, the impugned 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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. 9. In view of the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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