9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 satisfaction cannot be subjective but must be based on some objective criteria. 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 apposite to examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or services in violation of the provisions of this leading to wrongful availment or utilization of input tax credit. Said Show Cause Notice does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, petitioner had no opportunity to object to the retrospective cancellation of the registration. 4. Thereafter, impugned order dated 15.05.2023, 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 and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order are bereft of any details. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. They also do not give any particulars of the alleged wrongful availment of ITC from SAI Enterprises and Mahadev Enterprises. 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 satisfaction cannot be subjective but must be based on s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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