9911796707
TMI Blog2024 (5) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing reason:- Failure to furnish the returns since Jan 2022 3. Issue Notice. Notice is accepted by learned counsel appearing for respondents. With the consent of the parties, petition is taken up for final disposal today. 4. Petitioner was engaged in the business of trading of Electric Motors Submersible Pumps and possessed GST Registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 5. Show Cause Notice dated 22.06.2022 was issued to the petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states Failure to furnish the returns since Jan 2022 . Said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 9. As per the petitioner, petitioner had closed his business and submitted an application dated 22.09.2020 seeking cancellation of the GST Registration. 10. As per the petitioner, all returns have been filed till 31.12.2021, i.e., till the business was functional. 11. We notice that the Show Cause Notice and the impugned order are also bereft of any details. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. Accordingly, the same cannot be sustained. 12. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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