9911796707
TMI Blog2024 (5) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 - it apposite to examine this aspect but assuming that the respondent s contention is required to consider this aspect while passing any order for cancellation of GST registration with retro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation and documents relating to the application for cancellation of registration. However, the application seeking cancellation of registration was rejected vide order dated 30.05.2022. Though the said order does not give any specific reasons for rejection, it merely states The reply has been examined and the same has not been found to be satisfactory for the following reasons Said order does not give any particulars or details. 5. Thereafter, impugned Show Cause Notice dated 30.05.2022 was issued to the Petitioner seeking to cancel its registration. Said notice also does not specify any cogent reason, it merely states Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be noted that in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 8. As per the petitioner, all returns have been filed till March 2022 i.e., till the business was functional. 9. Learned counsel for petitioner submits that the petitioner is no longer interested in continuing business and has closed down all business activities due to the Petitioners old age. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eek to carry on business or continue the registration, the impugned order dated 30.11.2022 is modified to the limited extent that registration shall now be treated as cancelled with effect from 25.04.2022 i.e., the date when petitioner filed an application seeking cancellation of GST registration. 15. Petitioner shall make the necessary compliances as required by Section 29 of the Central Goods and Services Tax Act, 2017. 16. 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 giving a proper notice and a personal hearing to the Petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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