9911796707
TMI Blog2024 (7) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... tive date. The impugned cancellation order dated 21.08.2023, cancelling the petitioner s GST registration also does not specify any reason as to why the petitioner s GST registration has been cancelled with retrospective effect from 01.07.2017, being the date on which the petitioner was registered with the GST Authorities - In terms of Section 29(2) of CGST Act/DGST Act, the proper officer is empowered to cancel the registration from such date as he considers fit for the reasons as set out in Section 29 (2) of CGST Act/DGST Act. However, the said decision cannot be whimsical or arbitrary and must be informed by reason. It is considered apposite to set aside the impugned order dated 28.06.2024 and remand the matter to the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was remiss in failing/neglecting to file the returns required during the said period. 7. The proper office issued a Show Cause Notice dated 08.10.2022 (hereafter the SCN) calling upon the petitioner to show cause why its GST registration should not be cancelled on account of failure to file returns for a continuous period of six months. 8. The petitioner was directed to furnish its reply within a period of seven days of service of notice and to appear before the proper officer on 07.11.2022. 9. The petitioner was also put to notice that if he failed to file the reply or failed to appear before the concerned officer on the appointed date and time, the matter would be decided ex-parte on the basis of the available record and on merits. 10. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner was called upon to show cause as to why the petitioner s GST registration should not be cancelled, did not specifically state that the petitioner s registration was proposed to be cancelled from a retrospective date. 18. The impugned cancellation order dated 21.08.2023, cancelling the petitioner s GST registration also does not specify any reason as to why the petitioner s GST registration has been cancelled with retrospective effect from 01.07.2017, being the date on which the petitioner was registered with the GST Authorities. 19. In terms of Section 29(2) of CGST Act/DGST Act, the proper officer is empowered to cancel the registration from such date as he considers fit for the reasons as set out in Section 29 (2) of CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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