9911796707
TMI Blog2024 (4) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... d no reply was filed. 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 availed in respect of the supplies made by the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the following reason:- Dealer has not filled returns for more than 3 months 3. Subject petition has been filed by Sh. Abhay Munjal, legal heir of Late Sh. Manoj Kumar Munjal, who was the proprietor of M/s Abhay Traders and was registered under the Goods and Service Act, 2017 (hereinafter referred to as the Act ). 4. Show Cause Notice dated 24.09.2021 was issued to the petitioner. Though the notice does not specify any cogent reason, it merely states Dealer has not filed return for more than 3 months . Further, the said Show Cause Notice also does not put the Petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the Petitioner had no opportunity to even object to the retrospective cancellation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proprietorship concern of Late Sh. Manoj Kumar Munjal. 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 registration is required to be cancelled with retrospective date also covering the period when the returns were filed and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
