TMI Blog2024 (4) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 warrant. In view of the above that Petitioner does not seek to carry on business or continue the registration and an application for cancellation of registration appears to be filed, the impugned order dated 01.01.2021 modified to the limited extent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas the undersigned is of the opinion that your provisional registration is liable to be cancelled for following reasons and thereafter the entire order is blank and does not give any particulars or details. 6. Thereafter, Show Cause Notice dated 01.09.2020 was issued to the Petitioner seeking cancellation of GST registration. Though the notice does not specify any cogent reasons, it merely states Any Taxpayer other than composition taxpayer has not filed returns for a continuous period six months . Said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority issuing the notice. However, the said Notice did not bear the date and time whereby the Petitioner was required to appear for personal hearing. 7. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not file the required returns. 12. We notice that Show Cause Notice and the impugned order are also bereft of any details. Accordingly, the same cannot be sustained. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 13. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
