9911796707
TMI Blog2024 (5) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 consequences are intended and are warranted. The Petitioner does not seek to carry on business or continue the regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice dated 16.03.2020 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 05.06.2020. Though the said order does not give any specific reasons for rejection, it merely states Whereas the undersigned is of the opinion that your provisional registration is liable to be cancelled for followings reason(s). Said order is entirely blank and does not give any particulars or details. 6. Thereafter, impugned Show Cause Notice dated 13.01.2021 was issued to the Petitioner seeking to cancel its registration. Said notice also does not specify any cogent reason, it merely states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue against the petitioner and the table shows nil demand. 10. As per the petitioner, the then Karta i.e., Late Shri Kantilal passed away on 22.05.2021. 11. Learned counsel for petitioner submits that the petitioner is no longer interested in continuing business and has closed down all business activities. 12. 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. 13. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
