9911796707
TMI Blog2024 (5) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... he may deem fit if the circumstances set out in the said sub-section are satisfied. The 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 in this regard is correct, it would follow that the proper officer is also 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice does not give any reasons for cancellation. It merely states that the registration is liable to be cancelled for the following reason 1. GSTN registration is hereby cancelled under Section 29 (2) of the CGST Act, 2017 read with Section 29 (3) and 29 (5) of Act ibid. During the visit on 20.7.2022 address of principal place of business at B-58, Ground Floor, Phase-I, Mayapuri Industrial Area, Phase-I, New Delhi-110064 found non-existent. . The order further states that effective date of cancellation of registration is 27.07.2022 i.e., a retrospective date. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. 5. It may be noted that in the impugned order of cancellation, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.09.2023, 06.09.2023, 29.09.2023, 08.11.2023 and 22.11.2023, petitioner sought revival of GST registration, however, no response has been received from the department till date. 11. Petitioner intends to carry out further business activities from the additional place of business situated at Kapashera and is willing to comply with all the pending formalities including filing of pending returns up to date. 12. Further, we may note that the Show Cause Notice and the impugned order are bereft of any details. Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. 13. In terms of Section 29 (2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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