9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... owever, as the petitioner is no longer interested in continuing the business, the Show Cause Notice is not quashed. Retrospective Cancellation of GST Registration - HELD THAT:- Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant - it is not considered 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive cancellation of the registration. 5. Thereafter, impugned order dated 07.03.2022 passed on the Show Cause Notice does not give any reasons for cancellation. It merely states that the registration is liable to be cancelled for the following reason Whereas no reply to notice to show cause has been submitted . However, the said order in itself is contradictory. The order states reference to your reply dated 09/02/2022 in response to the notice to show cause dated 31/01/2022 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 23.01.2020 i.e., a retrospective date. There is no material on record to show as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time when the registration was sought for. Para 1 and 2 of order dated 27.02.2024 reads as under: 1. Learned counsel for the respondents submitted that action was taken because petitioner had not furnished correct details of the bank account of the petitioner at the time when the registration was sought for. 2. He submitted that details furnished are of a bank account opened after registration and the very first entry dated 16.09.2020 demonstrates that there is another account of the petitioner from which the initial deposit of Rs. 7 Lacs was made in this account. However, details on the said account have not been provided. 10. Pursuant to the said order dated 27.02.2024, an affidavit has been filed by the petitioner contending that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent, 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 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. 16. It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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