9911796707
TMI Blog2024 (4) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... give any particulars or details - Thereafter, impugned Show Cause Notice dated 02.03.2023 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states returns furnished by you under section 39 of the Central Goods and Services Tax Act,2017 along with an observation stating, failure to furnish returns for a continuous period of six months . The 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. In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USTICE RAVINDER DUDEJA For the Petitioner: Mr. Prabhat Kumar and Mr. Karan Kanwal, Advocates For the Respondent: Mr. Rajeev Aggarwal, ASC JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 05.04.2024 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 20.04.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017 and also impugns Show Cause Notice dated 02.03.2023. 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. Petitioner is engaged in the business of plas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing the notice. However, the said Notice does not give the name of the officer or place where the petitioner had to appear. It merely mentions Jurisdiction Officer and the digital signatures in the Show Cause Notice merely mentions digitally signed by DS GOODS AND SERVICES TAX NETWORK 07. 9. 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 the registration. 10. Further, the impugned order dated 20.04.2023 passed on the Show Cause Notice does not give any reasons for cancellation. It merely states that the registration is liable to be cancelled for the following reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncel 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 the taxpayer was compliant. 16. It is important to note that, according to the respondent, one of the consequences for canc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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