9911796707
TMI Blog2024 (6) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. The Petitioner does not seek to carry on business or continue the registration, the impugned order dated 18.08.2022 is modified to the limited extent that registration shall now be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dated 23.04.2021 seeking cancellation of GST Registration on the ground of discontinuance of business/ closure of business. 5. Pursuant to the said application, Notice dated 23.04.2021 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 05.07.2021. Though the said order does not give any specific reasons for rejection, it merely states The reply has been examined and the same has not been found to be satisfactory for followings reason(s). Said order is entirely blank and does not give any particulars or details thereafter. 6. Pursuant to the said rejection of applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice merely mentions digitally signed by DS GOODS AND SERVICES TAX NETWORK (4). 10. 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. 11. Thereafter, impugned order dated 18.08.2022 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 05.03.2022 in response to the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 16. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
