9911796707
TMI Blog2024 (4) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... r: Mr. Puneet Rai, Mr. Sushil Gaba, Ms. Srishti Sharma & Mr. Kapil Sharma, Advocates. For the Respondents: Mr. Anurag Ojha, SSC with Mr. Subham Kumar, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 08.06.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017. 2. Petitioner was engaged in the bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the date of cancellation.". The order further states that effective date of cancellation of registration is 02.07.2017 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 5. In our view, impugned order dated 08.06.2022 does not qualify as an order of cancellation of registration. On one hand, it states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation of the registration. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile 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. 11. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 12. In view of the fact that the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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