9911796707
TMI Blog2024 (5) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Although, it is not considered apposite to examine this aspect but assuming that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Petitioner is engaged in the business of manufacturing and trading of cable wires and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 4. Show Cause Notice dated 12.01.2021 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states "Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months." Said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority issuing the notice. However, the said Notice did not bear the date and time whereby the Petitioner was required to appear for personal hearing. 5. The said Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner submits that petitioner is no longer interested in continuing business and has closed down all business activities. 10. 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. 11. 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 only if the proper officer deems it fit to do so. Such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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