9911796707
TMI Blog2024 (4) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm found to be non-existent . 3. Thereafter, the impugned order dated 14.02.2023 passed on the Show Cause Notice states that the registration is liable to be cancelled for the following reason 1. The taxpayer replied to the SCN that they have closed their business a year before. However, since, the matter came to light only after ASMT-10 returned undelivered and during Physical verification, the firm was found non-existent. Hence, cancelled retrospectively. The order further states that effective date of cancellation of registration is 02.07.2017 i.e., a retrospective date. 4. Learned counsel for Petitioner submits that Petitioner regularly filed his returns till August 2022 and submitted a reply dated 29.08.2022 stating that Sir our Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjective 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. 9. 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 tax payer 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 cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
