9911796707
TMI Blog2024 (7) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... iled its GST returns. Although, in terms of Section 29 (2) of the CGST Act, the Proper Officer has the power to cancel the GST registration from such date as it may deem fit, however it is obvious that such powers cannot be used arbitrarily. The decision to cancel the registration with retrospective effect must be informed by reason - In the present case, no reasons are found either in the impugned SCN or the impugned order, which support the cancellation of the petitioner s registration from the date it was granted. Since, the learned counsel for the petitioner has not pressed the relief for setting aside the impugned SCN or the impugned order in their entirety, it is considered apposite to dispose of this petition by directing that the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts. It was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and was assigned the Goods and Services Tax Identification No. (GSTIN) 07AAACF9565G1ZF. 4. Respondent no.1 issued the impugned SCN calling upon the petitioner to show cause as to why its registration should not be cancelled on account of Failure to file return timely . The petitioner was called upon to respond to the impugned SCN within a period of seven working days from the date of service of the impugned SCN, that is 09.03.2021. Further, the petitioner s registration was also suspended from the date of the issuance of the impugned SCN. 5. The petitioner did not respond to the impugned SCN and consequently, its GST registration was cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within time. However, that may not justify the cancellation of the petitioner s GST covering the period for which the petitioner had filed its GST returns. 10. Although, in terms of Section 29 (2) of the CGST Act, the Proper Officer has the power to cancel the GST registration from such date as it may deem fit, however it is obvious that such powers cannot be used arbitrarily. The decision to cancel the registration with retrospective effect must be informed by reason. 11. In the present case, no reasons are found either in the impugned SCN or the impugned order, which support the cancellation of the petitioner s registration from the date it was granted. 12. Mr. Aggarwal, learned counsel for the respondents fairly state that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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