9911796707
TMI Blog2024 (4) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Petitioner impugns order dated 12.03.2023 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 02.12.2022 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 02.09.2021. 2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 3. Vide Show Cause Notice dated 02.09.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "returns furnished by you under section 39 of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show cause has been submitted". Further, said order in itself is contradictory. The order states "reference to your reply dated 14/11/2022 in response to the notice to show cause dated 02/09/2021" and the reason stated for cancellation is "whereas no reply to notice to show cause has been submitted". The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. Further, it may be noted that on one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 8. Learned counsel for Petitioner submits that Sh. Mohinder Mohan Singh passed away on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer was compliant. 12. 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 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. 13. It may be further noted that both the Petitioner and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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