9911796707
TMI Blog2024 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the impugned SCN does not set out any reason proposing to cancel the petitioner s GST registration with retrospective effect. The impugned order also does not indicate any reason as to why the proper officer has decided to cancel the petitioner s GST registration from the date on which the CGST Act came into force. It is material to note that the only ground on which petitioner s GST registration was proposed to be cancelled was that it has not filed its return for more than six months - there are no reason which would warrant cancellation of the petitioner s GST registration even for the period it had furnished its returns. Clearly, non-filing of returns for a period of six months or more cannot, absent any other consideration warrant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not respond to the impugned SCN. Resultantly, the proper officer passed the impugned order cancelling the petitioner s GST registration for the sole reason that the petitioner has not responded to the impugned SCN. 4. The petitioner is not aggrieved by the cancellation of its GST registration. It is essentially aggrieved by the cancellation of its GST registration with retrospective effect from 01.07.2017. It is also material to note that the impugned order has set out a tabular statement, which indicates that no tax or cess was determined to be paid by the petitioner. 5. There is no dispute that the petitioner had not filed its returns for a continuous period of six months. Concededly, the petitioner had filed its return till December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard: [Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h retrospective effect covering the period during which the business was carried on and the returns were filed, is that the persons availing supplies from the taxpayer would be denied the benefit of Input Tax Credit (ITC) and the same would be wiped out from their system. 11. We have some reservations whether such a consequence would arise, as a matter of law, which deprives the bona fide purchasers of the benefit of the ITC which had been duly deposited by the suppliers, can result from retrospective cancellation of a taxpayer s GST registration. However, it is not necessary to examine the said issue in this case. Suffice it is to note that cancellation of registration with retrospective effect does have adverse ramifications on the taxpay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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