9911796707
TMI Blog2024 (3) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot illustrated or containing advertising materials and other journals and periodicals and possessed GST Registration. 4. Show Cause Notice dated 24.01.2022 was issued to the petitioner. Though the notice does not specify any cogent reason, it merely states Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed . Further, 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. 5. Further, the impugned order dated 19.04.2022 passed on the Show Cause Notice dated 24.01.2022 does not give any reasons for ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trospective date also covering the period when the returns were filed, and the taxpayer was compliant. 9. 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, 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 cancelle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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