9911796707
TMI Blog2024 (5) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... ined. 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 some objective criteria - it is not deemed apposite to examine this aspect but assuming that the respondent s contention in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration. Though the notice does not specify any cogent reason, it merely states Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months . Said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority issuing the notice. However, the said Notice did not bear the date and time when the Petitioner was required to appear for personal hearing. 4. Said Show Cause Notice also does not put the Petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the Petitioner had no opportunity to even object to the retrospective cancellation of the registration. 5. Thereafter, the impugned order dated 04.10.2019 passed on the Show Cause Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances 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. 10. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer s registration with retrospective effect is that the taxpayer s customers are denied the input tax cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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