9911796707
TMI Blog2024 (5) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the registration of the petitioner has been cancelled. There is clearly non-application of mind on the part of the jurisdictional Commissioner and he seems to have acted simply on the recommendation of the Deputy Commissioner (Anti Evasion). The documents which have been produced in Court by learned counsel for the respondent have admittedly not been furnished to the petitioner along with the Show Cause Notice. 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 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o show cause as to why his GST registration be not cancelled. The said Show Cause Notice reads as under:- Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1 Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 24/07/2023 at 10:30 AM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. 8. We may note that the order of cancellation also does not give any details and is a completely unreasoned order. The order merely refers to the Show Cause Notice and states that the effective date of cancellation is 09.10.2019 i.e. a retrospective date. There is no clarity as to on what ground the registration of the petitioner has been cancelled. 9. Today in Court, learned counsel for respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me objective criteria. 12. 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, 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 warranted. 13. Since the impugned Show Cause Notice is itself defecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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