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TMI Blog2024 (3) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26.07.2022 on the ground of closure of business. 5. Pursuant to the said application, notice was given to the Petitioner on 16.08.2022 seeking additional information and documents relating to application for cancellation of registration. On account of unsatisfactory reply, order dated 29.08.2022 was passed rejecting the application for cancellation. 6. Thereafter, Petitioner again submitted an application seeking cancellation of GST registration dated 24.11.2022. Pursuant to the said application, notice was issued to the Petitioner on 13.12.2022 seeking additional information and documents relating to application for cancellation of registration. Once again on account of unsatisfactory reply, order dated 18.01.2023 was passed rejecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20.03.2023, passed on the Show Cause Notice dated 06.03.2023, does not give any reasons for cancellation. It, however, states that the registration is liable to be cancelled for the following reason 1. You have neither appeared for the PH fixed nor submitted/uploaded any clarifications/reply for wrong availment and utilization of ITC credit. Your GST Registration is being Cancelled retrospectively to safeguard the Govt. Revenue as per CGST Act, 2017. If, you want to continue your Business, please discharge all pending GST Liability along with applicable interest and file an application for revocation of cancellation of GST Registration within a period of 30 days from the date of Cancellation on the common portal otherwise please disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority issuing the notice. However, the said 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 mentions Jurisdiction Office and digitally signed by DS GOODS AND SERVICES TAX NETWORK 07. 14. Though the notice does not specify any cogent reason, there is an observation in the notice stating failure to furnish returns for a continuous period of six months . Further, the said Show Cause Notice also 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. 15. Thereafter, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. 20. It may be further noted that both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. 21. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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