9911796707
TMI Blog2024 (4) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 plastic raw material and possessed GST Registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 4. Petitioner had submitted an application dated 02.07.2022 seeking cancellation of GST Registration on the ground of closure of business due to the ailing health of the Petitioner. 5. Pursuant to the said application, Notice dated 04.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 reason "Whereas no reply to notice to show cause has been submitted". However, the said order in itself is contradictory. The order states "reference to your reply dated 02/04/2023 in response to the notice to show cause dated 02/03/2023" and the reason stated for cancellation is "Whereas no reply to notice to show cause has been submitted". The order further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective 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 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 is required to consider this aspect w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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