9911796707
TMI Blog2024 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ncelling 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 is 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. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. In view of the above that that Petitioner doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of business. 5. Pursuant to the said application, Show Cause Notice dated 16.03.2020 was issued to the Petitioner seeking additional information and documents relating to application for cancellation of registration. 6. Thereafter, vide order for cancellation of provisional registration dated 05.06.2020 was passed. It merely states that your provisional registration is liable to be cancelled for the following reasons(s). However, there is no reason stated thereafter. 7. Later, a Show Cause Notice was issued to the petitioner on 01.09.2020 seeking to cancel the registration. Though the notice does not specify any cogent reason, it merely states any taxpayer other than composition taxpayer has filed returns for a continuous period of six mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2020 was issued on the ground of non-filing of returns for period of six months. Petitioner thereafter responded that he had closed his business activity and by the impugned order, the registration has been cancelled retrospectively on the ground of non-filing of GST registration. 11. Further, learned counsel for the Respondent submits that the reason mentioned in the order of cancellation appears to be erroneous, it should have been non-filing of GST returns instead of non-filing of GST registration . 12. We notice that the Show Cause Notice and the impugned order are bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 13. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different reasons. 16. In view of the above that that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 01.01.2021 is modified to the limited extent that registration shall now be treated as cancelled with effect from 06.05.2019 i.e., the date when the petitioner field an application seeking cancellation of GST registration. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017. 17. It is clarified that Respondents are not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect of the subject firm in accordance with law including retrospective cancellation of the GST registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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