9911796707
TMI Blog2024 (3) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 assuming that the respondent s contention in required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 13.08.2020. 2. Vide Show Cause Notice dated 13.08.2020, 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 is a trading firm and is engaged in the business of selling of craft paper and possessed GST registration. 4. Petitioner had submitted an application seeking cancellation of GST registration dated 01.10.2019 on the ground of closure of business. 5. Pursuant to the said application, notice was given to the Petitioner on 11.04.2020 seeking additional information and documents re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 9. Learned counsel for Petitioner submits that due to loss in business, Petitioner had closed all business activities and asked his consultant to surrender the said GST registration. 10. He further submits that the Petitioner received a notice seeking additional information and documents relating to application for cancellation of registration, however due to Covid-19 pandemic the notice was missed by the Petitioner and his consultant. 11. He further submits that the Petitioner was unaware of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect 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. 15. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 16. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 29.11.2020 is modified to the limited extent that registration shall now be treated as cancelled with effect from 01.10.2019 i.e., the date when Petitioner applied for canc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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