9911796707
TMI Blog2024 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... any details. Accordingly, the same cannot be sustained. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. Further, the said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 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, we do not consider it apposite to exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained by means of fraud, wilful misstatement or suppression of facts . 3. Said Show Cause Notice was issued to the petitioner on 27.06.2023. Though the notice does not specify any cogent reason, it merely states Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts . Show Cause Notice required the petitioner to appear on 04.07.2023 at 1:20 PM before the undersigned i.e. authority issuing the notice. However, the said Notice does not give the name or designation of the officer or place where the petitioner has to appear. 4. Thereafter, the impugned order dated 17.07.2023 passed on the Show Cause Notice does not give any reasons for cancellation. It merely states reference to show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 29(2) of the Central Goods and Services Tax Act, 2017, 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. 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. 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. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
