9911796707
TMI Blog2024 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... to even object to the retrospective cancellation of the registration. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice dated 29.09.2022 was issued to the petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states "Others". 4. Thereafter, impugned order dated 13.10.2022 passed on the Show Cause Notice does not give any reasons for cancellation. It merely states that the registration is liable to be cancelled for the following reason "Neither attended PH nor responded to the SCN issued. Hence, cancelled". However, the said order in itself is contradictory. The order states "reference to your reply dated 08/10/2022 in response to the notice to show cause dated 29/09/2022" and the reason stated for the cancellation is "Neither attended PH nor responded to the SCN issued. Hence, cancelled" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation 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 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
