9911796707
TMI Blog2024 (4) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 availed in respect of the supplies made by the tax payer during such period. Although, it is not consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished by you under section 39 of the Central Goods and Services Tax Act, 2017 3. Subject petition has been filed by Sh. Rajat Kapoor, legal heir of Late Sh. Dershan Kapoor, who was the proprietor of M/s Sarv Shakti Enterprises and was registered under the Goods and Service Act, 2017 (hereinafter referred to as the Act ). 4. Show Cause Notice dated 07.10.2022 was issued to the Petitioner. Though the notice does not specify any cogent reason, it merely states returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017 along with an observation stating failure to furnish returns for a continuous period of six months . Said Show Cause Notice required the petitioner to appear on 06.11.2022 at 11:00 AM before the un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be noted that in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 9. Learned counsel for Petitioner submits that Sh. Dershan Kapoor passed away on 18.11.2021 and the business was closed down and no business was carried out by the legal heirs in the name and style of the proprietorship concern of the deceased. 10. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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