9911796707
TMI Blog2024 (3) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... luding any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. The 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness of the trading of packing of goods, of plastic; stoppers, lids, caps and other closures, of plastics, other articles of plastics and articles of other materials and possessed the GST registration of the same. 4. Petitioner had submitted an application seeking cancellation of GST registration dated 24.11.2020 on the ground of closure of business. 5. Pursuant to the said application, notice was given to the Petitioner on 13.04.2021 seeking additional information and documents relating to application for cancellation of registration. On account of unsatisfactory reply, order dated 07.06.2021 was passed rejecting the application for cancellation 6. Thereafter, Show Cause Notice dated 04.01.2022 was issued to the Petitioner seeking to canc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thereafter the entire document is blank and states that application is rejected in accordance with the provision of the Act. 9. Learned counsel submits that since the petitioner had applied for cancellation, petitioner did not file the returns and however a notice seeking cancellation of registration was issued on 04.01.2022 on the ground that petitioner had not filed returns for continuous period of six months and pursuant thereto the impugned order of cancellation has been passed with retrospective effect effective from 26.07.2018. 10. Learned counsel submits that though petitioner had initially decided to close down his business. However, now he wants to continue the business and as such does not seek the cancellation of the GST regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 cancelled with retrospective effect only where such consequences are intended and are warranted. 15. In view of the aforesaid, order dated 18.02.2022 and Show Cause Notice dated 04.01.2022 cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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