9911796707
TMI Blog2024 (4) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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. The 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. 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 taxpayer during such period. Although, it is not considered apposite to examine this aspect but assumi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d GST registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 5. Show Cause Notice dated 14.02.2024 was issued to the petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed . Said Show Cause Notice required the petitioner to appear on 21.02.2024 at 01:58 PM before the undersigned i.e., authority issuing the notice. However, the said Notice does not bear the name of the officer or place where the petitioner had to appear. It merely has digital signatures and mentions digitally signed by DS GOODS AND SERVICES TAX NETWORK 07. 6. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les made thereunder as may be prescribed . Petitioner had filed a reply dated 12.02.2024 to the said Show Cause Notice. Immediately thereafter, proceedings initiated for cancellation of registration were revoked with effect from 12.02.2024 vide Order dated 12.02.2024 for Dropping the Proceedings for Cancellation of Registration. However, after merely two days the impugned show cause notice dated 14.02.2024 has been issued. 10. As per the Petitioner, he has filed GST returns including GSTR3B and GSTR-1 for the period January till December of financial year 2023-24 and wishes to continue its business. 11. We also notice that the Show Cause Notice and the impugned order are bereft of any details. Accordingly, the same cannot be sustained. Neit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancelled with retrospective effect only where such consequences are intended and are warranted. 14. In view of the aforesaid, order dated 11.03.2024 and the show cause notice dated 14.02.2024 cannot be sustained and are accordingly set aside. The GST registration of the petitioner is restored. Petitioner shall, however, make all necessary compliances and file the requisite returns and information inter alia in terms of Rule 23 of the Central Goods and Services Tax Rules, 2017. 15. It is clarified that Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect of the subject firm in accordance with law including retrospective cancellation of the GST registration after givi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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