9911796707
TMI Blog2024 (9) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... n order also does not set out any reasons for cancelling of the petitioner s GST registration ab initio, that is, from the date of grant of such registration. Section 29 (2) of the CGST Act/the DGST Act expressly empowers the proper officer to cancel the GST registration including with retrospective effect if any of the conditions as set out in the said provision are satisfied. However, it is settled law that such an exercise is to be informed by reasons and the tax payer s registration cannot be cancelled retrospectively whimsically or arbitrarily. It is required to be based on some cogent reasons. In the present case, the impugned cancellation order does not reflect any such reasons. The cancellation of the petitioner s GST registration w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r failed to furnish the returns for a continuous period of six months. In view of the above, the proper officer issued the Show Cause Notice dated 13.01.2023 (hereafter the impugned SCN) calling upon the petitioner to show cause as to why the petitioner s GST registration not be cancelled on account failure to furnish the returns for a continuous period of six months. The petitioner was directed to furnish a reply within a period of thirty days from the date of the service of the impugned SCN and was also directed to appear before the proper officer on 10.02.2023 at 11:00. Additionally, the petitioner s GST registration was suspended from the date of the impugned SCN, that is, with effect from 13.01.2023. 6. The petitioner did not respond t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressly empowers the proper officer to cancel the GST registration including with retrospective effect if any of the conditions as set out in the said provision are satisfied. However, it is settled law that such an exercise is to be informed by reasons and the tax payer s registration cannot be cancelled retrospectively whimsically or arbitrarily. It is required to be based on some cogent reasons. In the present case, the impugned cancellation order does not reflect any such reasons. 13. We are also of the view that the cancellation of the petitioner s GST registration with retrospective effect is in violation of the principles of natural justice as no such adverse action was contemplated in the impugned SCN. 14. The cancelation of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
