9911796707
TMI Blog2024 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... on of cancellation of registration. It merely stated The reasons entered for revocation of cancellation is not appropriate. We notice that Show Cause Notice and the impugned order are also 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. 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. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer s registration with retrospectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner is engaged in the business of trading in metals and possessed GST Registration. 3. Petitioner had submitted an application seeking cancellation of GST Registration dated 07.01.2020 on the ground of closure of business. 4. Pursuant to the said application, Show Cause Notice dated 24.02.2021 was given to the petitioner seeking additional information and documents relating to application for cancellation of registration. Petitioner had filed a response the said Notice, however, the said application was rejected. 5. Thereafter, impugned Show Cause Notice dated 06.04.2021 was issued to the Petitioner seeking to cancel its registration. The notice states Issues any invoice or bill without supply of goods and/or services in violation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T registration. On the said application, Petitioner was issued a Show Cause Notice dated 19.07.2021 for rejection of application for revocation of cancellation of registration. It merely stated The reasons entered for revocation of cancellation is not appropriate. 10. Thereafter, Petitioner filed a detailed reply, however, the same was not considered by the Proper Officer. Vide order dated 18.08.2021, the application for revocation was rejected on the ground that reply was not satisfactory . 11. As per Petitioner, he had filed an appeal against order dated 18.08.2021. The said appeal was dismissed solely on the ground that the Petitioner failed to appear during the proceedings. 12. Learned counsel for Petitioner submits that Petitioner is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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. 16. It may be further noted that both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. 17. In view of the above that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 16.06.2021 is modified to the limited extent that registration shall now be treated as cancelled with effect from 31.12.2019. i.e., the date when the Petitioner discontinued his business. Petitioner shall make the necessary complia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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