9911796707
TMI Blog2024 (3) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice dated 19.11.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months. 3. Petitioner was engaged in business of design services for home and services and possessed GST registration. 4. The Show Cause Notice was issued to the petitioner on 19.11.2020. Though the notice does not specify any cogent reason, it merely states any taxpayer other than composition taxpayer has filed 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. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 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 retrospective date also covering ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
