9911796707
TMI Blog2024 (5) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. The order dated 23.07.2022 cannot be sustained a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice also does not put the Petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the Petitioner had no opportunity to even object to the retrospective cancellation of the registration. 5. Thereafter, impugned order dated 23.07.2022 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 07/01/2022 in response to the notice to show cause dated 11/10/2021 and the reason stated for cancellation is Whereas no reply to noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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