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TMI Blog2024 (5) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... een submitted . However, the said order in itself is contradictory - There is no material on record to show as to why the registration is sought to be cancelled retrospectively. The Show Cause Notice and the impugned order are 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. 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice dated 02.03.2019. 2. Subject petition has been filed by Shri. Zahira Begum, proprietor of M/s S.S Enterprises. Petitioner was engaged in the business of trading of table, kitchen or other household articles and was registered under the Goods and Service Act, 2017 (hereinafter referred to as the Act ). 3. Learned counsel for Petitioner submits that the said proprietorship firm was formerly a partnership firm of the husband of the Petitioner and was subsequently converted into a proprietorship firm in 2012 in the name of the Petitioner. 4. Show Cause Notice dated 02.03.2019 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states As per VATI Report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng ill health of the Petitioner s father-in-law and consequently his demise on 05.07.2022. 8. As per the Petitioner, due to the said reasons and various business expenses like rent, salary of employees etc, Petitioner was unable to continue her business and the business has been closed down since 2019. 9. We notice that the Show Cause Notice and the impugned order are 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. 10. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the limited extent that registration shall now be treated as cancelled with effect from 27.06.2019 i.e., the date when the order cancelling the GST registration of the Petitioner was issued. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017. 14. It is clarified that Respondents are 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 issuance of a proper Show Cause Notice and complying with the provisions of natural justice. 15. Petition is accordingly disposed of in the above terms. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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