9911796707
TMI Blog2024 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... the order spell out the reasons for retrospective cancellation. It may further be noticed that registration of the petitioner was cancelled retrospectively and even as per the respondent, once the registration is cancelled retrospectively with effect from 02.07.2017, petitioner would not have been able to access the online portal and as such would not have received the Show Cause Notice on 23.09.2023 which led to the passing of the impugned order dated 14.12.2023. Thus, order dated 14.03.2024 rejecting the revocation of cancellation of GST registration and impugned order dated 09.02.2023 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored. The petitioner shall, however, make all necessary com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner seeking to cancel its registration for the following reason:- Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed 4. Show Cause Notice was issued to the petitioner on 31.01.2023. Though the notice does not specify any cogent reason, it merely states Non-compliance of any specified provisions in the GST Act, or 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. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 5. Thereafter, the impugned order dated 09.02.2023 passed on the Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation of registration on the ground that accountant of taxpayer was not available during this period. As per the field visit report the firm was not found functioning at the time of visit at the given address. Whereas the applicant failed to specify reasons for delay in clear manner making it difficult for adjudication the application. Whereas the applicant was issued show cause notice vide ref. no ZA0704231391310 dated 27/04/23, giving a period 7 days. Whereas in response to said show cause notice the taxpayer vide its reply dated 05/05/23 failed to explain the reasons of delay in condonation application. Further as per GSTI report dates 28/02/24, at the time of visit the register firm was found to be non-functional. As such it appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms 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 the period when the returns were filed and the taxpayer was compliant. 15. It is important to note that, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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