9911796707
TMI Blog2024 (3) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... tration 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, we do not consider it apposite to examine this aspect but assuming that the respondent s contention in 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. We may also note that the Show Cause Notice did not put the noticee to notice that registration was liable to be cancelled retrospectively. It may be further noted that both the Petitioners and the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n:- Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months 3. Subject petition has been filed by Sh. Praphul Mohan Aggarwal, legal heir of Late Sh. Krishan Mohan, who was registered under the Goods and Service Act, 2017 (hereinafter referred to as the Act ). 4. A show cause notice dated 17.07.2019 was issued to the petitioner. Though the notice does not specify any cogent reason, it merely states Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months . 5. Further, the impugned order dated 31.07.2019 passed on the Show Cause Notice dated 17.07.2019 does not give any reasons for cancellation. It, however, states that the registration is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s closure and has not carried out any business in the name and style of the proprietorship concern of Late Shri Krishan Mohan. 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 retros ..... X X X X Extracts X X X X X X X X Extracts X X X X
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