9911796707
TMI Blog2024 (4) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... ely thereafter another notice has been issued within two days on the same ground. There is no reference to the earlier proceedings or any change in circumstances. Accordingly, the Show Cause Notice dated 01.02.2023 and the impugned order dated 10.02.2023 cannot be sustained and they also do not spell out the reasons for retrospective cancellation. 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 contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Registration of the petitioner was cancelled retrospectively with effect from 21.05.2018. Petitioner also impugns Shoe Cause Notice dated 01.02.2023. 2. Vide Show Cause Notice dated 01.02.2023, petitioner was called upon to show as to why the registration be not cancelled for the following reasons:- In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts 3. Petitioner was engaged in the business of trading of various oils and food grains and possessed GST Registration. 4. Show Cause Notice dated 01.02.2023 was issued to the Petitioner. Though the notice does not specify any cogent reason, it merely states In case, Registration has been obtained by means of fraud, wilful misstatement or suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 16.03.2020 GST Registration was cancelled by the Respondent w.e.f. 16.03.2020. Petitioner filed an application seeking revocation of cancellation of GST registration and vide order dated 30.01.2023 the revocation application was allowed and the GST Registration of the Petitioner was restored. Immediately thereafter on 01.02.2023, subject impugned show cause notice was issued once again proposing to cancel the registration on the same ground. 8. Learned counsel for the Petitioner submits that Petitioner and Late Mr. Rupesh Agarwal were carrying on business as a partnership firm. However, due to the demise of Mr. Rupesh Agarwal the business was shut down. He submits that Petitioner is no longer interested in continuing the busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 in required to consider this aspect while 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. 12. It is clear that both the Petitioner and the respondent want the GST registration to be cancelled, though for differen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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