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TMI Blog2024 (5) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... m 01.07.2017 and also impugns Show Cause Notice dated 30.05.2022. 2. Petitioner was engaged in the business of plastic granules, pvc compound etc. and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 3. Petitioner submitted an application dated 25.04.2022 seeking cancellation of the GST Registration on the ground of closure of business. 4. Pursuant to the said application, Notice dated 26.04.2022 was issued to the petitioner seeking additional information 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause has been submitted". However, the said order in itself is contradictory. The order states "reference to your reply dated 13/10/2022 in response to the notice to show cause dated 30/05/2022" and the reason stated for cancellation is "Whereas no reply to notice to show cause has been submitted". The order further states that effective date of cancellation of registration is 01.07.2017 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. It 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 13. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 14. In view of the above that the Petitioner does not seek 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., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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